Checked against GOV.UK and Companies House guidance · Updated 6 November 2026
What exactly is changing?
The change comes from the Economic Crime and Corporate Transparency Act. Companies House confirmed the date in its update to accounts filing from April 2028 (updated 23 October 2026):
- Software only for accounts. Accounts must be filed with commercial software, in iXBRL. That applies whether a director files or an accountant does it for them.
- No transition period. Any accounts due after 1 April 2028 must be filed with software, including revised accounts.
- A fuller audit exemption statement. The balance sheet must say which exemption is claimed and confirm the company qualifies.
- Everything filed together. All parts of the accounts and reports go in one filing.
- Fewer period changes. A business reason is needed to shorten the accounting reference period more than once in five years.
What isn't changing?
The October 2026 update reversed part of the June 2026 announcement. Small companies and micro-entities can still file abridged accounts, and can still leave the profit and loss account out of the filed copy. The minimum filed is still a balance sheet with notes, plus an auditor's report unless the company is exempt.
Deadlines and penalties don't change either. A private company still has 9 months after its accounting reference date, and the late filing penalties still start at £150.
Who does this affect?
Every company that files its own accounts on the Companies House website. That's a large group: there were 5,479,045 companies on the register at the end of March 2026, according to Companies House's official statistics for January to March 2026.
Directors of dormant and micro-entity companies are the most affected, because they are the ones most likely to type their accounts into the web form themselves. Accountants already use software, so their clients see little change.
How should a director prepare?
- Find your authentication code. It's the 6-character code posted to your registered office. If it's lost, a new one takes up to 10 working days to arrive. See the authentication code guide.
- Check your accounts type. Dormant, micro-entity or small. The rules for each are on the dormant accounts and micro-entity accounts pages.
- Choose software before your next deadline. Pick it while there's time to file one set of accounts with it and fix anything that comes up, rather than in March 2028.
- Verify your identity if you haven't. Existing directors must verify by their company's next confirmation statement. The identity verification guide covers how.
Is FileMyLtd connected to Companies House?
No. FileMyLtd is independent software made by Cyber Spark IT Services Ltd. It files through Companies House's published software filing service, the same route every commercial accounts package uses, and is being tested with Companies House now. Companies House doesn't recommend particular software. Its list of options is in Using software to file your company's information (updated 25 September 2026).