What Changes Are Coming to Annual Accounts Filing

If you run a UK limited company, there are important changes to annual accounts filing coming in April 2028.

From April 2028, Companies House will stop accepting annual accounts through its web and paper filing services. Every UK company will need to file accounts using commercial software, either directly or through an accountant or filing agent. A planned requirement for small companies to file a profit and loss account has been paused.

Key Takeaways

• From April 2028, all UK companies will need to file annual accounts using commercial software.
• Companies House will stop accepting web and paper accounts filings from that point.
• The planned requirement for small companies and micro-entities to file a profit and loss account is paused, and there's no end date for the pause.
• Abridged accounts will still be allowed, and smaller companies can still remove their profit and loss information before filing.
• Confirmation statements and other non-accounts filings can still be made online.

What's Changing From April 2028?

From April 2028, annual accounts must be submitted using commercial software. This applies whether you:

• File accounts yourself
• Use an accountant
• Use a company filing agent

The big practical change is that Companies House will close its web and paper routes for accounts filings. Accounts will need to be submitted in iXBRL (Inline eXtensible Business Reporting Language) format through compatible software.

If you prepare and file accounts yourself, it may be worth looking at accounting software before 2028. Many platforms, including Xero, can help you manage your bookkeeping and prepare accounts in the format required for filing.

Will Companies House WebFiling still exist?

Yes, but only for certain filings.

Companies House has confirmed its online services will remain available for non-accounts filings, including:

• confirmation statements
• director updates
• other company record changes

So WebFiling is not going away entirely. It just won’t be available for annual accounts after April 2028.

Directors also need a personal code to file these. Our guide to Companies House identity verification explains who needs to verify and how to get that code before 18 November 2026.

Do Small Companies Still Have to File a Profit and Loss Account?

Not at the moment. The government had planned to require small companies and micro-entities to file a profit and loss account from April 2028. That plan is now paused, and no end date has been given.

In the meantime, the government will keep allowing abridged accounts. Smaller companies can also still remove, sometimes called "filleting", their profit and loss information before filing. Because the pause could change, it's worth checking the latest GOV.UK update on accounts filing from April 2028 before you plan.

What Other Accounts Changes Are Coming in April 2028?

Alongside software-only filing, there are a few more changes for all companies:

• Stronger audit exemption statements. Companies claiming an audit exemption will need to give a stronger eligibility statement when filing accounts.
• One package. Accounts and related reports will need to be filed together, so you can't split different parts across separate submissions.
• Limits on shortening accounting periods. There will be a limit on how many times a company can shorten its accounting reference period.

What Can I Do Now to Prepare?

Most companies don't need to act today, but it's sensible to prepare early so there's no last-minute rush.

• If you file through WebFiling or on paper: plan your move to commercial software before April 2028.
• If you use an accountant or filing agent: check how they plan to handle software-only filing.
• If you file accounts yourself: keep an eye on Companies House guidance on software filing.
• Keep your registered email address up to date. Companies House has said it will use registered email addresses to share information about these changes.

FAQs

When do the new Companies House accounts filing rules start?

The new requirements start in April 2028.

Will I still be able to file accounts using Companies House WebFiling or on paper?

No. From April 2028, Companies House will close its web and paper services for annual accounts. You'll need to use commercial software.

Do I have to buy accounting software?

Not necessarily. You can use an accountant or filing agent to submit accounts for you. Your company stays legally responsible for its accounts and filing obligations.

Will small companies have to file a profit and loss account?

Not at the moment. The planned requirement is paused with no end date, so small companies and micro-entities can still remove their profit and loss information before filing.

Are abridged accounts being withdrawn?

No. The government will keep allowing abridged accounts.

Will Companies House online services still be available after April 2028?

Yes, for non-accounts filings such as confirmation statements and director updates.

What should I do before April 2028?

If you file through WebFiling or on paper, move to a software-based method before the change. If you use an accountant or filing agent, check how they plan to handle the new requirements.

This article is for general information only and does not constitute legal or tax advice. Filing rules can change, so please check the latest guidance on GOV.UK or Companies House, or speak to a qualified professional, before making decisions.