Companies House announced in June 2026 that the significant changes to annual accounts filing will now take effect in April 2028.
Background
As part of the move to modernise and digitise filing routes, all annual accounts, including those for dormant companies, must be filed using commercial software.
These reforms aim to enhance the efficiency and security of filings, while improving the quality of data on the register. They were introduced as part of the broader measures set out in the Economic Crime and Corporate Transparency Act 2023 (ECCTA).
We summarised the proposed reforms in our September 2025 newsletter and on our website, including the impact on charities. In our March 2026 newsletter and online, we shared an update on the delay to the original implementation date, moving away from the previously envisaged April 2027 date.
Update
In its June 2026 announcement, Companies House confirmed that from April 2028, all UK-registered companies will be required to file their annual accounts in Inline eXtensible Business Reporting Language (iXBRL) format using commercial software. This gives companies one full accounting year, plus 9 months (21 months), to prepare. A list of software providers has been published, which can be used for subsidiary accounts.
The announcement also sets out a number of wider accounts reforms, including:
- Requiring small companies and micro entities to file profit and loss accounts with Companies House
- Removing the option for companies to file abridged accounts
- A strengthened eligibility statement for all companies claiming an audit exemption
- The ability for the registrar to require all companies to file accounts via software (using (iXBRL) format)
- Requiring component parts of the filed accounts and reports to all be filed together.
If you would like to discuss further, please get in touch with our Charities & Non-Profit team.
Please note that this content is not intended to give specific technical advice. It is designed to highlight some of the key changes rather than provide an exhaustive explanation of the topics. Professional advice should always be sought before action is either taken or refrained from as a result of information contained herein.
