Changes to filing annual accounts from April 2028: what UK small businesses need to know

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

From 1 April 2028, Companies House will stop accepting annual accounts through its web filing and paper filing services. All companies will need to file annual accounts using commercial software, either directly or through an accountant or filing agent.

The government has also confirmed several wider accounts filing reforms that will take effect from April 2028.

Key Takeaways

• From 1 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 date.
• Small companies and micro-entities will need to file a profit and loss account, although they will be able to opt out of publishing it on the public register.
• If you currently file accounts through WebFiling or paper forms, it is worth planning your move to software filing before the new rules take effect.

What’s changing from 1 April 2028

From 1 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 from that date.

Accounts will need to be submitted in iXBRL (Inline eXtensible Business Reporting Language) format through compatible software.

Moving to software before the changes take effect could make the transition smoother and reduce the need for last-minute changes to your filing process.

If you currently prepare and file accounts yourself, it may be worth exploring accounting software ahead of the 2028 deadline. Many platforms, including Xero, can help businesses manage their 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.

Other accounts reforms coming in April 2028

Alongside software-only filing, Companies House has confirmed several additional changes.

Small companies and micro-entities will need to file a profit and loss account

Small companies and micro-entities will need to file a profit and loss account with Companies House.

Companies House has said businesses will be able to opt out of having the profit and loss account published on the public register. More detail on how that opt-out will work is expected closer to implementation.

Even where publication is opted out of, Companies House has said the information will still be available to:

• Companies House
• HMRC
• law enforcement agencies

Abridged accounts will be removed

The option to file abridged accounts will be withdrawn.

Audit exemption statements will be strengthened

Companies claiming an audit exemption will need to provide a stronger eligibility statement when filing accounts.

Accounts will need to be filed together

Companies will no longer be able to split different parts of their accounts across separate submissions.

Accounts and related reports will need to be filed as a single package.

Restrictions on shortening accounting periods

Companies will be able to shorten their accounting reference period less frequently than they can now.

What businesses can do now

Most companies don’t need to take immediate action today, but it’s a good idea to prepare early so there’s no last-minute disruption.

• If you currently file accounts through WebFiling or paper forms: you’ll need to move to commercial software before April 2028.
• If you use an accountant or filing agent: it’s worth checking how they plan to handle the software-only filing requirements.
• If you file accounts yourself: keep an eye on Companies House guidance on software filing so you understand what will be required.
• 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 accounts filing requirements will take effect from 1 April 2028.

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

No. From 1 April 2028, Companies House will stop accepting annual accounts through its web filing service.

Can I still file paper accounts with Companies House?

No. Companies House will close paper filing routes for annual accounts from 1 April 2028.

Do I have to buy accounting software?

Not necessarily. You can use an accountant or filing agent to submit accounts on your behalf. However, your company remains legally responsible for its accounts and filing obligations.

What software can I use to file accounts?

Companies House has confirmed that annual accounts must be filed using commercial software from a platform such as Xero.

Will these changes affect small companies and micro-entities?

Yes. Small companies and micro-entities will be affected by the move to software-only filing and will also need to file a profit and loss account with Companies House.

Will my profit and loss account be visible to the public?

Not necessarily. Companies House has said small companies and micro-entities will be able to opt out of publishing their profit and loss account on the public register. Further details are expected before the changes take effect.

Who can still see my profit and loss account if I opt out of publication?

According to Companies House, the information will still be available to Companies House, HMRC and law enforcement agencies.

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

Yes. Companies House will continue to offer online services for other filings, such as confirmation statements and director updates.

What should I do before April 2028?

If you currently file accounts through WebFiling or paper forms, you will need to move to a software-based filing method before the changes take effect. If you use an accountant or filing agent, it may be worth checking how they plan to handle the new requirements.

This article is for general information only and does not constitute legal or tax advice. Rules and requirements can vary depending on circumstances, so it’s worth checking the latest official guidance before making decisions.