Company accounts filing requirement changes at Companies House
What's changed at Companies House, what starts in April 2028, and how to get your practice and clients ready.
Written by Lena Hanna—Trusted CPA Guidance on Accounting and Tax. Read Lena's full bio
Published Friday 6 November 2026
Table of contents
Key takeaways
- Companies House reforms already in force include the Company Accounts and Tax Online (CATO) closure, higher fees, register changes, and mandatory identity verification for directors and people with significant control.
- From April 2028, every company must file accounts through commercial software, while the profit and loss requirement for small companies and micro-entities is paused.
- Late filing penalties for private companies run from £150 to £1,500 and double automatically when accounts are late in two successive years.
- Moving clients to compatible software now helps them avoid last-minute disruption and gives your practice a planned, recurring onboarding project.
What has changed so far at Companies House
Since the Economic Crime and Corporate Transparency Act 2023 (ECCTA) received Royal Assent on 26 October 2023, Companies House has rolled out several reforms. They affect day-to-day filing workflows and how you manage client compliance.
CATO closure
CATO (Company Accounts and Tax Online), the joint HMRC and Companies House filing service, closed on 31 March 2026. Companies House confirms this in its guidance on filing annual accounts with Companies House, updated on 23 October 2026.
Since 1 April 2026, companies file their Company Tax Return (CT600) through commercial software. WebFiling for micro-entity and other eligible accounts stays open until April 2028. For clients still filing accounts that way, moving their books onto cloud accounting software now gives them time to settle in before the deadline.
New fee structure
Companies House fees went up again on 1 February 2026, according to the current Companies House fee schedule. Previous figures are the May 2024 fees, as reported in coverage of the 2024 rise by the Institute of Chartered Accountants in England and Wales.
- Confirmation statements filed online or through software cost £50, up from £34
- Confirmation statements filed on paper cost £110, up from £62
- Digital incorporation costs £100, up from £50
- Paper incorporation costs £124, up from £71
These increases apply to every company, so flag the cost change to clients who may have missed it.
Online-only strike-off objections
From 1 December 2026, Companies House will only accept objections to a company being struck off through its online service. Email objections end on that date, so update any internal process your team uses to protect clients from strike-off.
Identity verification
Since 18 November 2025, new directors, people with significant control (PSCs), and limited liability partnership (LLP) members have had to verify their identity at appointment. That date also started a 12-month transition period for existing directors and PSCs.
Existing directors verify when they file the company's next confirmation statement during the transition, which ends around 18 November 2026. Companies House also sets out when each role needs to verify.
A PSC who's also a director has 14 days, starting the day after the confirmation statement date. A PSC who isn't a director uses the first 14 days of their birth month.
On 17 September 2026, the Insolvency Service and Companies House announced the first prosecutions of directors who acted without verifying. Three directors were fined, so check every client's verification status now.
Register changes
From 18 November 2025, companies can't elect to hold officer information on the Companies House central register. Companies also no longer need their own registers of directors, directors' residential addresses, secretaries or PSCs, because that information now sits on the Companies House register. The central register option for members' information ended on 26 January 2026, so any client that used it needs to keep its own register of members again.
What are the planned changes to accounts filing?
The ECCTA sets out several reforms to how companies file accounts. On 23 October 2026, Companies House confirmed the April 2028 timetable and paused one measure, so here's where each change stands.
Software-only filing
From April 2028, all companies must file accounts in inline extensible business reporting language (iXBRL) format using commercial software. Companies House confirmed this requirement is going ahead, and it applies to companies that file their own accounts and to agents filing for clients.
Web and paper filing for accounts close from that date. WebFiling stays open for confirmation statements, director updates, and other non-accounts filings.
Profit and loss filing for small companies
The requirement for small companies and micro-entities to file a profit and loss statement with Companies House is paused. During the pause, the government will look at ways to align Companies House and HMRC filing under its "tell government once" ambition.
Abridged and filleted accounts
Small companies can keep filing abridged accounts after 1 April 2028. They can also still remove, or fillet, profit and loss information from the accounts they send to Companies House. For these clients, the content of filed accounts stays the same and only the filing route changes.
Other changes from April 2028
Companies House's 23 October announcement also confirmed further reforms for the same date. From April 2028, companies will face:
- a strengthened eligibility statement for every company claiming an audit exemption
- a requirement to file all component parts of the accounts and reports together
- a limit on how many times a company can shorten its accounting reference period
The last two affect year-end planning, so raise them early with clients who've shortened periods before or filed reports separately.
Why is Companies House making these changes?
The reforms stem from the ECCTA, which gives Companies House wider powers to verify and remove information on the register. The aim is to reduce economic crime and improve the quality and transparency of data on the companies register.
Under the current system, smaller companies don't have to publish their profit and loss accounts or directors' reports. That keeps admin light for small businesses, but limited disclosure lets some companies present a misleading financial picture. This undermines confidence in the register.
Greater transparency protects creditors and the wider public. Accurate public financial data helps lenders and suppliers make better-informed decisions. For you, more consistent filings should make it easier to assess a prospective client's financial position.
Who will these changes affect?
The changes already in effect, including fee increases, identity verification, register changes, and the CATO closure, apply to all registered companies and LLPs. Every company that files accounts or makes appointments at Companies House must meet them.
From April 2028, small companies and micro-entities keep their current filing options, including abridged and filleted accounts. However, every company that self-files through WebFiling or on paper must move to software.
Companies House says most types of accounts can already be filed using software, depending on the package. For clients filing by hand today, the task is choosing a package and getting used to a new routine before April 2028.
For your practice, these company accounts filing requirement changes affect workflows directly. Check that your accounts production and filing software can handle the new requirements, and tell clients what to expect.
What are the late filing penalties?
Late filing penalties are automatic and apply whether or not the delay is intentional. Companies House issues the penalty notice to the registered office once the deadline passes, so sign clients up for its email filing reminders. Here's the current penalty structure.
For private companies, the penalty is:
- £150 for accounts up to one month late
- £375 for accounts one to three months late
- £750 for accounts three to six months late
- £1,500 for accounts more than six months late
For public companies, the penalty is:
- £750 for accounts up to one month late
- £1,500 for accounts one to three months late
- £3,000 for accounts three to six months late
- £7,500 for accounts more than six months late
If a company files its accounts late in two successive financial years, the penalty doubles automatically. That makes timely filing a priority, particularly for clients with a history of late submissions.
How to prepare for the filing changes
April 2028 is a fixed date, so you can plan for it. Switching clients to compatible software well ahead of the deadline spares them a last-minute scramble. For your practice, it's a planned, recurring onboarding project you can schedule around client year ends.
1. Review your current filing processes
Map how each client files accounts today and flag anyone still using WebFiling or paper. Group those clients by year end so you can move them in batches before April 2028. This guide to bringing clients onto cloud accounting covers how to run those onboarding conversations.
2. Evaluate your accounts production software
Make sure your software supports iXBRL filing for every type of accounts you prepare, including abridged and filleted accounts. With Xero Tax, you can prepare annual accounts and tax returns and file them directly to Companies House and HMRC from one place.
3. Complete identity verification for all directors and PSCs
Check the verification status of every director and PSC across your client base. Existing directors who haven't verified should do it with the company's next confirmation statement, before the transition ends around 18 November 2026. New appointments already need verification at the point of filing.
4. Communicate changes to your clients
Many small business owners may not know about the fee increases, identity verification, online-only strike-off objections, or the April 2028 software deadline. A short update by newsletter or at an advisory meeting gives them a clear timeline. It also makes your practice the first place they turn for guidance.
5. Stay informed
The profit and loss requirement for small companies remains under review, so watch for updates. Check the official summary of changes to UK company law and sign up for Companies House email alerts.
Prepare clients for software-only filing with Xero
April 2028 gives you a clear deadline to move every client onto software for accounts filing. Starting now lets clients get comfortable with software filing over their next year end, and lets your team spread onboarding across the year.
Xero Tax lets you prepare accounts from your clients' Xero data and file them with Companies House and HMRC. To bring Xero Tax and practice tools into your firm, join the partner programme.
FAQs on company accounts filing requirement changes
These frequently asked questions cover points you and your clients might raise about company accounts filing requirement changes.
Has software-only filing been delayed?
The start moved from April 2027 to April 2028, and on 23 October 2026 Companies House confirmed April 2028 is going ahead as planned. Every client's accounts will need to go through commercial software, whoever submits them.
When will the accounts filing reforms take effect?
The reforms apply to accounts filed on or after 1 April 2028. The only exception is the profit and loss requirement for small companies and micro-entities, which is paused with no new date set.
Do your small company clients need to file profit and loss accounts?
No. They can keep filing filleted accounts at Companies House, which leave out the profit and loss account that their members still receive.
What happened to the CATO filing service?
CATO closed on 31 March 2026. Since 1 April 2026, companies file the CT600 through commercial software and can still send eligible accounts through WebFiling until April 2028.
Can you verify your clients' identities for them?
Yes, once your practice registers with Companies House as an Authorised Corporate Service Provider (ACSP). Registering also prepares you for identity verification for people who file at Companies House, due from November 2027 at the earliest.
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