Calendar (planned, date-driven)

Companies House accounts and filing reforms: spring 2026 compliance checklist

Major Companies House reforms take effect from spring 2026 under the Economic Crime and Corporate Transparency Act 2023. Small companies must file full profit and loss accounts (no more abridged accounts), all accounts must be filed via software from April 2027, and directors must complete identity verification before filing. Prepare your processes now.

Change event: Companies House accounts and filing reforms expected spring 2026 Effective 1 April 2026

What is changing

The Economic Crime and Corporate Transparency Act 2023 introduces sweeping reforms to Companies House filing requirements, effective from spring 2026 onwards. These changes affect every UK limited company and require significant updates to accounts preparation, filing processes, and identity verification procedures.

The reforms are designed to improve transparency, reduce fraud, and enhance the quality of information held at Companies House. They will require action from directors, accountants, and third-party filing agents.

  • Abridged accounts abolished — Small companies and micro-businesses must file full profit and loss accounts from spring 2026. The long-standing option to file abridged accounts (balance sheet only) is removed.
  • Enhanced audit exemption statements — Directors of small companies claiming audit exemptions must provide an enhanced statement on the balance sheet specifying exactly which exemption is being relied upon.
  • Limits on shortening accounting periods — Companies will face new restrictions on how frequently they can shorten their accounting reference period, preventing abuse of filing deadline extensions.
  • Software-only filing mandate — From 1 April 2027, all accounts must be filed electronically using commercial software in iXBRL format. Paper filing and web filing via Companies House's free service will close.
  • Identity verification for presenters — Individuals delivering documents to the Registrar must complete mandatory identity verification (expected late 2026).
  • ACSP registration for agents — Third-party agents filing on behalf of companies must register as Authorised Corporate Service Providers (ACSPs) from late 2026.
  • Limited partnership transparency — Limited partnerships face expanded transparency and registration requirements from spring 2026.
Abridged accounts abolished
Spring 2026 (projected)
Software-only filing begins
1 April 2027
Identity verification required
Late 2026 (projected)
ACSP registration required
Late 2026 (projected)
Source legislation
Economic Crime and Corporate Transparency Act 2023
Transition plan published
4 March 2024
Companies affected
All UK limited companies and limited partnerships

Prepare for full accounts filing

From spring 2026, small companies and micro-entities will no longer be able to file abridged accounts containing only a balance sheet. All companies must file a full profit and loss account to Companies House, regardless of size.

This is a significant change. Previously, small companies could file simplified accounts that did not disclose turnover or profitability. From spring 2026, this information will be publicly available on the Companies House register.

What this means for your company:

  • Review what financial information will become public — turnover, gross profit, operating profit, and profit before tax will all appear in publicly-accessible accounts
  • Ensure your accounting records are accurate and complete, as you will be disclosing more detail
  • If you use accounting software, confirm it can generate full statutory accounts (most modern software already does this)
  • Discuss with your accountant whether any restructuring or planning is needed before these disclosures become public
  • Consider whether you need to inform customers, suppliers, or lenders about the change in disclosure level

Note that micro-entities (turnover up to £1 million, balance sheet up to £500,000, up to 10 employees — meeting 2 of 3) may still file simplified micro-entity accounts, but these will include a profit and loss account.

❗ Action required before spring 2026

Review your current accounts filing approach with your accountant well before spring 2026. If you have been filing abridged accounts, you will need to file full profit and loss accounts from your next accounting period ending after the reform date. Ensure your accounting records support full statutory accounts preparation.

Update audit exemption statements

If your small company claims audit exemption (most small companies do), you must include specific statements on your balance sheet confirming eligibility. From spring 2026, these statements must be enhanced to specify exactly which exemption you are relying upon.

Currently, many companies use generic audit exemption wording. The new requirement means you must cite the specific section of the Companies Act 2006 under which you are claiming exemption (typically section 477 for small companies, or section 480 for dormant companies).

What you need to do:

  • Confirm which audit exemption your company qualifies for (most small trading companies use section 477)
  • Update your accounts templates to include the enhanced statement specifying the exemption section number
  • Ensure the statement confirms that no members holding 10% or more of share capital have requested an audit under section 476
  • Check that your accounting software or accountant is aware of the enhanced statement requirement

Understand accounting period restrictions

From spring 2026, Companies House will limit how often companies can shorten their accounting reference period. This prevents misuse of the accounting period shortening mechanism to repeatedly extend filing deadlines.

Previously, some companies would shorten their accounting period multiple times in succession to gain extra time for filing accounts. The new rules introduce a cap on how frequently this can be done.

If your company has a legitimate business reason to change its accounting reference date (for example, to align with a parent company or to match a seasonal business cycle), you should still be able to do so. However, repeated shortening purely to delay filing will no longer be permitted.

Most companies will not be affected by this change, as changing your accounting reference date is already an exceptional event requiring notification to Companies House.

Transition to software filing by April 2027

From 1 April 2027, all company accounts must be filed in iXBRL format (inline eXtensible Business Reporting Language) using commercial accounting software. Companies House will close its free WebFiling service for accounts and will no longer accept paper submissions.

iXBRL is a digital format that embeds machine-readable tags into accounts documents, making financial data easier to analyse and compare. Most modern accounting software already supports iXBRL export and direct filing to Companies House.

What you need to do before April 2027:

  • Check whether your current accounting software supports iXBRL filing to Companies House (most packages from Xero, QuickBooks, Sage, FreeAgent, and others already do)
  • If you currently file accounts manually via WebFiling or on paper, you will need to either adopt accounting software or instruct an accountant to file on your behalf
  • If you use an accountant, confirm they have software capable of iXBRL filing and are preparing for the transition
  • For dormant companies, you may need to start using software even if you currently file free dormant accounts via WebFiling
  • Budget for software costs if you do not currently use accounting software (entry-level packages start from around £10-15 per month)

⚠️ Deadline: 1 April 2027

Paper and web filing routes for accounts close on 1 April 2027. After this date, accounts not filed in iXBRL format via software will be rejected. Late filing penalties apply as normal if you miss your deadline due to not having software in place. Do not leave this transition to the last minute.

Complete identity verification

From late 2026 (exact date to be confirmed), individuals who deliver documents to the Registrar — known as "presenters" — must complete mandatory identity verification with Companies House before they can file documents.

This requirement applies to:

  • Company directors filing accounts, confirmation statements, or other documents themselves
  • Company secretaries submitting filings on behalf of their company
  • Third-party agents (accountants, formation agents, company secretaries) filing on behalf of clients

Identity verification will be a one-time process involving submission of photographic ID and proof of address. Once verified, your identity will be linked to your Companies House account.

What you need to do:

  • Monitor Companies House announcements for the exact launch date of the identity verification service
  • Prepare acceptable identity documents (likely passport or driving licence plus proof of address)
  • If you use an accountant or filing agent, confirm they are completing their identity verification
  • Allow time in your filing schedule for the verification process — do not attempt to verify your identity on the day accounts are due

Ensure agents are registered as ACSPs

From late 2026, third-party agents who file documents with Companies House on behalf of companies must be registered as Authorised Corporate Service Providers (ACSPs). This applies to accountants, formation agents, company secretaries, and other professionals who file on behalf of clients.

The ACSP register is designed to improve accountability and transparency in the company formation and filing sector. Registered ACSPs will be subject to anti-money laundering supervision and must meet professional standards.

If you use an accountant or filing agent, you should:

  • Confirm they are aware of the ACSP registration requirement
  • Check they are preparing to register before the deadline
  • Ask whether they expect any changes to their service or fees as a result of ACSP registration
  • Ensure continuity of service — if your current agent does not plan to register as an ACSP, you will need to find an alternative provider

If you file your own company documents directly (without using an agent), ACSP registration does not apply to you. Only third-party agents filing on behalf of multiple companies need to register.

ℹ️ UK-wide application

These reforms apply to all UK companies registered with Companies House, including companies registered in England and Wales, Scotland, and Northern Ireland. Limited partnerships registered in any part of the UK are also affected by the transparency requirements.

Limited partnership transparency

From spring 2026, limited partnerships face expanded transparency and registration requirements under the Economic Crime and Corporate Transparency Act 2023. These changes bring limited partnerships closer to the disclosure standards already applied to limited companies.

If your business operates as a limited partnership, you should consult your professional advisers about the new transparency obligations and ensure you are ready to comply from spring 2026.

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