Companies House is changing its plans for small businesses. The government has paused the requirement for small companies and micro-entities to file a full profit and loss account. The requirement was due to come into force in April 2028. Companies House published the announcement on 23 October 2026.
The decision follows recommendations from the government’s Small Business Regulatory Taskforce. During the pause, the government wants to simplify filing with Companies House and HMRC. The slogan is “tell Government once”: give the state your data only once.
Small companies can still file abridged accounts. After 1 April 2028 they will still be able to remove profit and loss information from the public version of their accounts – known as “filleting”.
Important: the second part of the reform remains. From April 2028 every company registered in the UK must file its accounts through commercial accounting software, in iXBRL format. This applies both to companies that file themselves and to those that use an accountant. The online form and paper filing for accounts will close.
Other documents, such as the annual confirmation statement or changes of directors, can still be filed through the Companies House website. Other changes also come in from April 2028: a stronger statement when claiming audit exemption, a requirement to file all parts of the accounts together, and a limit on how often a company can shorten its accounting year.
What it means for you
If you have a small LTD company, competitors and customers will still not see your revenue and costs in the register. That is good news for many Polish construction, transport and service businesses. But if you currently file your accounts yourself through the Companies House website, in eighteen months that will no longer be enough. You will need software, or an accountant who has it.
Our assessment
The pause is a relief, but not the end of the story. The government speaks of a “pause”, not of dropping the plan. The requirement may return in another form, linked to data for HMRC. One thing is certain: from April 2028 you will not be able to file accounts without software. Planning ahead will save stress and late-filing penalties.
What to do
- Ask your accountant whether their software files iXBRL accounts with Companies House.
- If you do it yourself, check the list of software on GOV.UK and compare prices.
- Keep up with routine deadlines: director identity verification and the annual confirmation statement still apply.
Source: Companies House, GOV.UK – Companies House update to accounts filing from April 2028 (23.10.2026).
We assess factual corrections and substantive responses. Verified changes are reflected in our reporting.
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