Companies House Filing Rules Changes from April 2028

Team Nomi

Jul 28, 2026
8 minutes read

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The way UK companies file their annual accounts is about to change, and many businesses may not be ready. From 1 April 2028, Companies House will introduce new filing rules that require all companies to submit accounts digitally using approved software. Some businesses that currently file simplified accounts will also need to provide more financial information than before.

These updates are part of the UK government’s wider reforms under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). If you run a limited company, are a company director, or work as an accountant, now is the time to understand what’s changing.

Preparing early can help you avoid compliance issues, reduce last-minute stress, and ensure a smooth transition to the new filing requirements.

Why are the filing rules changing?

The UK government is modernising Companies House to create a more transparent and trusted register of companies.

The reforms are designed to:

• • Reduce economic crime
  • Prevent fraudulent company activity
  • Improve the quality of financial information
  • Increase confidence in UK businesses
  • Modernise digital filing
  • Make company data more useful for investors, lenders, suppliers, and the public

These reforms are part of the ongoing implementation of the Economic Crime and Corporate Transparency Act 2023, which gives Companies House stronger powers to verify and check company information.

When do the new rules start?

The new Companies House filing rules will start on 1 April 2028. If your company’s accounting period begins on or after this date, you must follow the new filing requirements. 

Businesses should not wait until 2028 to get ready. Companies House has advised businesses and software providers to prepare early so the change is easier to manage.

Who will be affected by the new Companies House filing rules?

The new rules apply to most UK registered companies, including:

• • Private limited companies
  • Micro-entity companies
  • Small companies
  • Medium-sized companies
  • Large companies

What are the main Companies House filing rules changes from April 2028?

The reforms introduce several important changes to how UK companies prepare and file their annual accounts. Here are the key changes businesses need to know. 

Here are the key changes businesses need to know:

Mandatory software filing

From 1 April 2028, all companies must file their annual accounts using recognised commercial software.

Businesses will no longer be able to submit accounts through the following:

• • Paper forms
  • The Companies House online accounts filing service

Instead, companies must use recognised accounting or filing software that supports digital submissions.

Benefits of software filing include:

• • Faster account submissions
  • Fewer filing errors
  • Better validation checks
  • Improved security
  • More accurate company records

Paper filing will no longer be accepted

Paper filing of annual accounts will end from April 2028.

It is mandatory for every company to file its financial statements electronically using recognised software. This change is an integral part of the government initiative to upgrade Companies House for better filing systems.

Companies House online accounts filing service will close

Many small businesses currently use the Companies House online service to file their annual accounts.

From April 2028:

• • The online accounts filing service will no longer be available.
  • Companies must switch to recognised accounting or final accounts software before their filing deadline.

Businesses should ensure they have suitable software in place well before the new rules take effect.

Small companies must file a profit and loss account

One of the biggest changes affects small companies.

Currently, many small companies file only

• • A balance sheet
  • Notes to the accounts

From 1 April 2028, they must also submit a profit and loss account as part of their annual accounts filing.

This will provide Companies House with more complete financial information.

Micro-Entities must also file a profit and loss account

Micro-entities currently benefit from simplified filing requirements.

Under the new rules, they must also file a profit and loss account with Companies House.

Although micro-entities can continue to prepare accounts under the relevant accounting standards, they will be required to submit more financial information than before.

Abridged accounts will no longer be permitted

From April 2028, companies will no longer be able to prepare or file abridged accounts.

Instead, businesses must file the appropriate full accounts that meet the new Companies House filing requirements. This change is intended to improve consistency and transparency across company filings.

Filleted accounts will no longer be accepted

Many small companies currently file filleted accounts, which remove certain financial information before submission.

From April 2028:

• • Filleted accounts will no longer be accepted.
  • Companies must submit the required financial statements in full, in line with the new filing requirements.

This change gives Companies House access to more complete financial information.

An audit exemption statement will be required

A director’s statement stating that the firm is eligible for exemption has to be submitted by firms that make this claim.

This statement is necessary for ensuring that the exemptions are being made appropriately by Companies House and assists in promoting transparency in the reporting by all companies.

Benefits of the New Filing Rules

Although businesses will need to adapt to the new filing requirements, the changes offer several important benefits.

• • Better transparency: More detailed financial information helps investors, lenders, suppliers, and customers make informed decisions.
  • Improved data quality: Digital filing reduces errors and improves the accuracy and consistency of company records.
  • Stronger fraud prevention: The new rules make it harder for fraudulent companies to submit false or misleading information.
  • Faster processing: Software filing speeds up the submission and processing of company accounts.
  • Greater confidence: More reliable financial information increases trust in UK businesses and the Companies House register.

How businesses can prepare for the Companies House filing rules changes from April 2028

Preparing early can help your business adapt smoothly to the Companies House Filing Rules Changes from April 2028. Taking a few proactive steps now will make it easier to meet the new requirements and avoid last-minute issues.

Review your current filing process

Start by reviewing how your company currently files its annual accounts. If you still use paper filing or the Companies House online accounts filing service, you’ll need to switch to recognised filing software before the new rules take effect.

Upgrade your accounting software

Choose accounting or filing software that supports digital submissions to Companies House. Many software providers are expected to update their systems to support the new filing requirements, so it’s worth checking whether your current software will be compliant before the changes take effect. 

Keep financial records up-to-date

Maintaining accurate financial records will make it easier to prepare your annual accounts and meet the new filing requirements.

Make sure you keep records of:

• • Sales and income
  • Business expenses
  • Payroll information
  • Bank reconciliations
  • VAT records

Speak with your accountant

If you’re unsure how the new rules will affect your business, consult your accountant. They can explain the changes, help you prepare the required financial statements, and ensure your accounts comply with the new Companies House requirements.

Stay updated with Companies House guidance

Companies House may publish additional guidance before the new rules come into effect. Regularly checking for updates will help you stay informed and ensure your business remains compliant with the latest filing requirements.

Conclusion

The Companies House Filing Rules changes from April 2028 represent a major shift in how UK companies prepare and submit annual accounts. While many businesses, especially small companies and micro-entities, will have additional reporting requirements, the reforms are intended to create a more transparent, accurate, and secure company register.

As April 2028 approaches, staying informed and planning ahead will help directors and business owners meet their legal obligations with confidence.

Note: The information provided in this article is based on official UK government guidance and publicly available information from trusted online sources at the time of writing.

Frequently asked questions

1. What are the Companies House filing rules changes from April 2028?
   Ans: The changes introduce mandatory software filing, end paper filing and web-based accounts filing, require small companies and micro-entities to file a Profit and Loss Account, remove abridged and filleted accounts, and require an audit exemption statement where applicable.

2. When do the new Companies House filing rules start?
   Ans: The new filing requirements apply from 1 April 2028 for accounting periods beginning on or after that date.

3. Can I still file company accounts on paper?
   Ans:  From April 2028, Companies House will no longer accept paper accounts. All accounts must be filed digitally using approved software.

4. Will small companies need to file more financial information?
   Ans: Small companies will be required to submit a profit and loss account in addition to the other required financial statements.

5. Are filleted accounts being removed?
   Ans: Yes. Filleted accounts will no longer be accepted from April 2028.

6. Why is Companies House making these changes?
   Ans: The reforms aim to improve transparency, reduce fraud, strengthen corporate governance, and modernise the UK company register.