The Economic Crime and Corporate Transparency Act 2023 changes how companies file accounts and what they must file. The changes were planned for April 2027 but were put back, and Companies House now says they start on 1 April 2028, with at least 21 months’ notice. This article lists what changes and what to check now. It reflects GOV.UK guidance as updated in September 2026 and the Companies House announcement of 23 October 2026, which paused two of the planned changes: small companies and micro-entities will not have to deliver their profit and loss account, and abridged accounts will stay. The wording of the new directors’ statement has not yet been published.
What changes on 1 April 2028
| Change | What it means |
|---|---|
| Software-only filing | All accounts must be filed with commercial software in iXBRL format. Paper and the Companies House WebFiling service will no longer take accounts. |
| Profit and loss for small and micro companies | Paused on 23 October 2026. Small companies and micro-entities will not have to deliver their profit and loss account, and can keep filing filleted accounts. |
| Abridged accounts | Kept. Small companies can still file abridged accounts. |
| Enhanced audit exemption statement | Directors claiming audit exemption must give an enhanced statement on the balance sheet confirming the company is eligible. |
| Limit on shortening the year | A business reason is needed to shorten the accounting reference period more than once in five years. |
What has already changed
- 31 March 2026: the joint HMRC and Companies House online service for filing accounts and the Company Tax Return together closed. Companies that used it must now file the CT600 with HMRC using commercial software, and file the accounts with Companies House separately. Companies House does not require software for accounts until 1 April 2028.
- 6 April 2025: higher company size thresholds apply to financial years beginning on or after this date — see FRS 105 vs FRS 102 Section 1A.
- Community interest companies cannot file accounts through WebFiling and must file them with their CIC34 report.
Checklist
- How do you file today? If any company you look after files on paper or through WebFiling, move it to software before its first accounts due after 1 April 2028. Tax Optimiser already files FRS 105, FRS 102 Section 1A and dormant accounts in iXBRL.
- Filleted or abridged? Nothing to change: small companies and micro-entities can keep filing filleted or abridged accounts after 1 April 2028, though they will need to be filed with software. See Full or filleted.
- Audit exemption statements. Tax Optimiser prints the current section 477 and 480 statements. We will update the wording when Companies House publishes the enhanced statement — see Audit exemption.
- Year-end changes. If you plan to shorten a period to move a deadline, remember the once-in-five-years limit from 2028 — see Filing deadlines.
- Authentication codes and registered email. Make sure every company has a current authentication code and a registered email address with Companies House, which is how it will contact companies about the changes.
When do the Companies House accounts changes start?
On 1 April 2028. They were originally planned for April 2027 but were postponed in January 2026, and Companies House has committed to giving at least 21 months’ notice.
Will I still be able to use WebFiling for accounts?
Not after 1 April 2028. From then all accounts must be filed with commercial software in iXBRL format. Until then, WebFiling still takes micro-entity accounts and dormant accounts for companies that have never traded.
Will small companies have to publish their profit and loss account?
No. On 23 October 2026 the government paused the requirement for small companies and micro-entities to deliver their profit and loss account from April 2028, while it looks at joining up Companies House and HMRC filing. They can keep filing filleted accounts.
Can I still file abridged accounts?
Yes. Abridged accounts were due to end on 1 April 2028, but on 23 October 2026 the government confirmed that small companies can keep filing them. From 1 April 2028 they must be filed with software, like all accounts.
