The measures set out in the Economic Crime and Corporate Transparency Act will improve transparency by making more financial information available to the public.
Filing accounts by software only
As part of our journey to modernise and digitise our filing routes, all accounts must be filed using commercial software from 1 April 2027.
We are contacting the registered email address of all companies on our register, allowing time to prepare for this change. You will receive an email notice before 1 July 2025.
All accounts filings made on and after 1 April 2027 must be filed using commercial software. This includes dormant accounts. Our web and paper routes will be closed for accounts filings – but will remain open for other statutory filings.
This change will allow more efficient and secure filings for companies, and will be a critical step towards improving the quality of the data on the register. Software-only accounts filing will create a single, cost-effective, sustainable and traceable way to file.
The legislation lays the foundation for Companies House to require companies to file accounts in a digital format. To comply with these changes, all companies will need to find a suitable software product before web-based and paper filing options are no longer available.
This applies to directors who file accounts themselves, and companies who use third party agents or accountants to file their annual accounts.
Most companies can make the change now as commercial software is already available. There are many software providers who offer a range of accounting packages to prepare and file accounts – you can find software for filing company accounts.
Most types of accounts can be filed using software, depending on the functionality of the software package you’re using.
Software-only filing supports our goal of a fully digital filing service and helps to meet our organisational priority to prevent economic crime and bring the UK in line with international best practice.
Changes to small company filing options
From 1 April 2027, we’re also streamlining the accounts filing options for small and micro-entity companies.
Micro-entities will be required to file a copy of their balance sheet and profit and loss account.
Small companies will be required to file a copy of balance sheet, directors’ report, auditor’s report (unless exempt) and profit and loss account.
Companies will no longer be able to prepare and file ‘abridged’ accounts.
Claiming an audit exemption
Any company claiming an audit exemption will need to give an enhanced statement from their directors on the balance sheet.
Directors will need to specify which exemption is being claimed, and confirm that the company qualifies for the exemption.
Accounting reference periods
We are limiting how many times a company can shorten its accounting reference period.
A company will have to provide a business reason if they want to shorten the period more than once within 5 years.