12/06/2026
📢 Companies House filing changes delayed until April 2028
The UK government has confirmed that planned reforms to Companies House account filing requirements for small companies will now take effect from April 2028 instead of April 2027.
The changes, introduced under the Economic Crime and Corporate Transparency Act 2023, are designed to improve transparency and help combat economic crime.
Key changes include:
• Small companies will need to file a Profit & Loss account.
• Directors’ reports will be required unless an exemption applies.
• Micro-entities must file both a Balance Sheet and Profit & Loss account.
• Abridged and filleted accounts will no longer be available.
• Companies will need to file accounts using approved commercial software.
Businesses will still have the option to prevent their Profit & Loss account from being published on the public register, although the information will remain accessible to HMRC, Companies House and law enforcement agencies.
While implementation has been delayed, businesses should use this additional time to ensure their accounting systems are ready for software-only filing requirements.
If you'd like to discuss how these changes may affect your company, please contact us.