Companies House software-only accounts filing from 1 April 2028

In short: From 1 April 2028, every UK company must file its annual accounts with Companies House through commercial software in iXBRL format, and WebFiling and paper close for accounts. The start moved from April 2027, confirmed on 9 June 2026 (GOV.UK: Companies House accounts filing changes from April 2028). Small companies and micro-entities must also file a profit and loss account; abridged accounts end.

The software-only rule applies to accounts filed from that date, so the practical question is when your next accounts reach Companies House. The Corporation Tax deadline calculator shows your Companies House deadline beside your CT600 dates. Taxley prepares iXBRL accounts for the HMRC return and can file them at Companies House too.

When does Companies House software-only accounts filing start?

Software-only accounts filing starts on 1 April 2028: Companies House says all accounts filings made on or after that date must go through commercial software in iXBRL (inline eXtensible Business Reporting Language), and its web and paper routes close for accounts (Changes to UK company law).

Software-only filing applies whether a company files its own accounts or uses an accountant or agent, and practices can see CT600 software for accountants and practices for Taxley's route. The government confirmed the date on 9 June 2026 in written ministerial statements to the Commons (HCWS94) and the Lords (HLWS99), postponing the reforms "by one year, from April 2027 to April 2028" (HCWS94). The GOV.UK news story of 9 June 2026 says this gives companies one full accounting year plus 9 months (21 months) to prepare (GOV.UK: Companies House accounts filing changes from April 2028). The trigger is the date the accounts are filed, not the company's year end. Companies House WebFiling stays open for other filings, such as confirmation statements and changes to director details.

Why did the date move from April 2027 to April 2028?

The date moved because the government paused the reforms after businesses raised concerns, then confirmed them with a one-year delay and an option to keep the profit and loss account off the public register.

The ministerial statement of 9 June 2026 says Companies House communicated an April 2027 start in June 2025, that this caused concern about the impact on businesses, and that implementation was paused to engage with stakeholders (HCWS94). On 28 January 2026, Companies House's GOV.UK guidance said the accounts filing changes would not be introduced in April 2027, that the reforms were still under review, and that companies would get at least 21 months' notice (GOV.UK: Using software to file your company's information). Any page that still gives April 2027 as the start date is out of date.

Timeline checked on 24 September 2026 against the sources linked:

What changes for my company from April 2028?

Every company moves to software-only accounts filing from 1 April 2028; the other changes depend on the accounts the company files. Micro-entities and small companies must deliver a profit and loss account, with an option to opt out of publication, and abridged accounts end (GOV.UK: Preparing and filing Companies House accounts).

Any company claiming an audit exemption, including a dormant company, must give an enhanced directors' statement naming the exemption and confirming the company qualifies. For all companies, the component parts of the accounts and reports must be filed together, and shortening the accounting reference period more than once in 5 years will need a business reason, subject to forthcoming regulations.

Source: GOV.UK guidance updated 30 June 2026, checked on 24 September 2026.

Small companies are not expected to start filing a directors' report: the 9 June 2026 statement says that planned requirement will no longer apply, as the government plans to remove the need for any company to produce one. GOV.UK dates each change from 1 April 2028; the detail will be set by secondary legislation, which the government said on 9 June 2026 it was preparing.

Are abridged accounts abolished, and will my profit and loss account be public?

Abridged accounts end for filings from 1 April 2028: small companies must instead file full accounts with a balance sheet and a profit and loss account prepared under the small companies regime (GOV.UK: Preparing and filing Companies House accounts).

The current option to leave the profit and loss account out of the Companies House copy, known as filing filleted accounts, also ends, because the profit and loss account must be delivered. Small companies and micro-entities can opt out of having it published on the public register, and Companies House, law enforcement and HMRC will still have access to it (GOV.UK news story). As at 24 September 2026, GOV.UK says the details of how to opt out will be confirmed in due course. Ask your software provider how it will handle the opt-out once the process is published.

Can I still use WebFiling for company accounts in 2026 and 2027?

Yes: accounts filed before 1 April 2028 can still go through Companies House's online service or on paper, as well as software (GOV.UK: Filing your Companies House accounts). Companies House's online services currently accept accounts for dormant companies that have never traded, micro-entity accounts, abridged accounts and small full accounts (GOV.UK, section 7.2).

Because the software-only rule turns on the filing date, a private company's year end decides which routes remain open by its normal deadline. That deadline is 9 months after the accounting reference date, or the last day of the ninth month when the accounting reference date is a month end (GOV.UK filing deadlines). GOV.UK warns that accounts rejected close to the deadline get no extra time, so filing in the last days of March 2028 leaves little margin.

Worked example: a private company filing its second or later accounts with the normal 9-month deadline. Dates checked on 24 September 2026 against GOV.UK's deadline rules.

How should a small company prepare before April 2028?

Prepare by confirming your accounts type, choosing software that files that type to Companies House, and setting up its codes before your first filing on or after 1 April 2028. Companies House says most companies can make the change now because commercial software is already available (Changes to UK company law).

GOV.UK asks companies that file their own accounts to have their chosen software in place before 1 April 2028, and companies that use an accountant to check the accountant is prepared; either way, the company remains legally responsible for its accounts (GOV.UK: Using software to file your company's information). Steps 1 to 3 apply to a company that files its own accounts.

Step 1: Confirm which accounts your company files

Know whether you file micro-entity, small, dormant or other accounts, because GOV.UK says not all software packages can file all accounts types. If you are unsure, read FRS 105 vs FRS 102 §1A.

Step 2: Choose software that files that type to Companies House

Use GOV.UK's Find software for filing company accounts tool and select your accounts type. Companies House does not endorse or recommend particular products. Some products also file with HMRC, so confirm exactly which submissions each one makes.

Step 3: Get your authentication code and presenter details ready

GOV.UK says software filing needs the company authentication code and a Companies House presenter account, which provides a presenter ID and code. Keep the registered email address correct and monitored: Companies House says it will contact all companies about the changes there.

Does the April 2028 change affect my CT600 or identity verification?

The April 2028 change does not alter the HMRC Company Tax Return, which already requires the accounts and computations in iXBRL (HMRC: Company Tax Return obligations). The joint HMRC and Companies House filing service closed on 31 March 2026, so the CT600 now normally goes through commercial software or an agent.

The two filings stay separate: a private company's accounts are normally due at Companies House 9 months after its accounting reference date, and the Company Tax Return at HMRC 12 months after the accounting period ends (GOV.UK: Company Tax Returns). Filing one does not file the other: see CT600, annual accounts or confirmation statement? and, for choosing HMRC software, Free HMRC CT600 filing has closed.

Identity verification runs on its own timetable. It has been compulsory for new directors and people with significant control since 18 November 2025. Existing directors verify with the company's next confirmation statement, and existing people with significant control within set 14-day windows, during a 12-month transition (GOV.UK: when you need to verify your identity; GOV.UK transition plan). From no earlier than November 2027, presenters, the people who file documents, must verify their identity and agents filing for companies must register as Authorised Corporate Service Providers, with at least 6 months' notice.

Where does Taxley fit?

Taxley prepares micro-entity (FRS 105) or small-company (FRS 102 Section 1A) accounts and the tax computation in iXBRL for the HMRC Company Tax Return (what to check in iXBRL accounts), and files the CT600 to HMRC.

Taxley also files the accounts at Companies House, at no extra cost, as software filing in iXBRL. Once the return is paid and the accounts are finished, press "File accounts at Companies House" on the filing page, using the company's 6-character Companies House authentication code. Taxley doesn't file the confirmation statement. Taxley does not support medium-sized or audited companies. Preparing and previewing a return is free, and one fee per return is charged only when you choose to file. Take the 30-second check to see whether Taxley fits your company.

Frequently asked questions

Is Companies House software-only filing starting in April 2027?

No. On 9 June 2026 the government postponed software-only accounts filing by one year. Accounts filings made on or after 1 April 2028 must use commercial software in iXBRL; before then, WebFiling and paper remain available for accounts.

Will Companies House WebFiling close completely in 2028?

No. From 1 April 2028, WebFiling and paper close for accounts only. Companies House says web filing stays available for other filings, including confirmation statements and changes to director details.

Do dormant companies need software to file accounts from 2028?

Yes. The software-only rule covers all companies' accounts filings made on or after 1 April 2028. A dormant company claiming audit exemption will also need the enhanced directors' statement naming the exemption.

Do I need an accountant to file accounts through software?

No. GOV.UK says a company can file its own accounts using commercial software or hire a professional to file for it. Either way, the company remains legally responsible for its accounts.

Can a company keep shortening its year end?

Not freely after April 2028. From 1 April 2028, shortening the accounting reference period more than once in 5 years will need a business reason, subject to forthcoming regulations. Today there is no limit on how often.

General information, not personalised tax or accounting advice.