Companies House has announced software-only accounts filing from April 2028 for all UK registered companies. Plan for that timetable and check the final implementation arrangements relevant to your accounts. This is not limited to small companies. If an external accountant prepares your accounts, begin by checking their filing arrangements rather than assuming your finance team must buy its own accounts-production software.
What has Companies House announced?
Accounts will need to be submitted through commercial software in iXBRL format. The Companies House web and paper routes for accounts will close, while web services remain available for other filings. The package also removes abridged accounts and strengthens the audit-exemption eligibility statement.
Small companies and micro-entities will need to file a profit and loss account, with an option to keep it off the public register. The detailed opt-out process is still to be confirmed. Filing information and publishing it are different: Companies House, HMRC and law enforcement will retain access to the filed information.
Who does what when an accountant prepares the accounts?
| Responsibility | What to agree |
|---|---|
| Finance team | A reconciled trial balance, schedules, explanations and a controlled list of year-end adjustments. |
| Accounts preparer | The applicable framework, accounts production, tagging and supported filing route. |
| Directors | Review and approval of the accounts, and oversight of the filing timetable. |
| Filing agent | Submission, handling rejection messages and retaining acceptance confirmation. |
Outsourcing preparation or submission does not remove directors’ responsibilities. Ask explicitly whether the fee includes filing and dealing with technical rejections, especially for groups or less common reporting frameworks.
Four questions to settle before the deadline
- Can the proposed software submit our type of accounts, including any group or specialist reporting requirements?
- Who will check that the filed version is the final approved version?
- What evidence will confirm acceptance, and who monitors a rejection?
- For an eligible small company, who will confirm and apply the profit and loss publication choice?
What can we do now?
Document the current accounts timetable and allow time between approval and the filing deadline. Confirm the adviser’s transition plan and identify any unsupported accounts types early. Keep signed accounts, final trial balances and submission confirmations together so the company can demonstrate what was approved and filed.
Do not assume these reforms extend the company’s normal filing deadline. The practical preparation is to improve the existing process and check the final implementation guidance as it develops.
Sources and further guidance
Discuss your next step
Accendo can discuss accounts preparation and filing responsibilities alongside your existing finance team. Tell us your reporting framework, year end and current preparation arrangements. Explore statutory accounts support
Editorially reviewed 21 October 2026. General guidance; the appropriate approach depends on your organisation and circumstances.