Industry News - 19th August 2026
The Government has announced that planned changes to Companies House filing requirements will begin in April 2028, rather than April 2027.
The delay gives businesses an additional year to prepare for some significant changes, particularly those affecting small companies and micro-entities.
🔄 What is changing?
From April 2028, small companies and micro-entities will need to file a profit and loss account with Companies House.
Currently, many smaller businesses can file limited information that does not show their full trading performance. With the new rules, they will need to submit more financial details.
Companies will be required to use commercial software to file their annual accounts. The current online and paper filing options for annual accounts are being phased out. But don’t worry, WebFiling isn’t going away completely. You can still use it for things like submitting confirmation statements and updating director details.
Other planned changes include:
✅ The removal of abridged accounts
✅ Stronger eligibility statements for companies claiming an audit exemption
✅ A requirement to submit all parts of the accounts and reports together
✅ Restrictions on how often a company can shorten its accounting period
📈 Will your profit and loss account become public?
The Government has confirmed that small companies and micro-entities will be able to opt out of having their profit and loss account published on the Companies House register.
Companies must still file the information with Companies House, where HMRC and law enforcement agencies will also be able to access it. However, companies can choose to keep it off the public register.
Further guidance explaining how the opt-out process will work is expected before the changes take effect.
📋 Why are the rules changing?
The reforms are part of wider efforts to improve the quality and reliability of information held by Companies House.
The Government believes the changes will make company information more accurate, support better business decisions and help tackle fraud, economic crime and tax evasion.
📌 Do businesses need to take action now?
The way companies file their accounts will not change until April 2028. However, it’s worth looking ahead—particularly if you currently prepare or file your own company accounts.
Businesses can start by:
✅ Checking that their accounting software will be suitable for the new filing process
✅ Keeping their bookkeeping and accounting records accurate and up to date
✅ Thinking about whether they would want their profit and loss account displayed publicly
✅ Looking out for further guidance about the publication opt-out
💡 Perrigo Perspective
April 2028 might feel a long way off, but these changes will affect how smaller companies prepare and file their accounts.
The delay gives businesses and their advisers time to understand the new requirements and make sure the right software and systems are in place.
There’s nothing businesses need to change immediately. However, companies that still rely on paper forms or Companies House’s online accounts service will need to move to commercial filing software before the new rules begin.
We are here to help you prepare for these changes and, where appropriate, prepare and submit your company accounts on your behalf using compatible software.
We’ll continue to follow the guidance, including further details about how businesses can opt out of publishing their profit and loss account. If you have any questions or would like support with your company accounts, please get in touch with our team.
📞 Need Help Preparing for Companies House Changes?
April 2028 may feel a long way off, but planning ahead will help make the move to the new filing rules much easier.
Whether you need help choosing suitable accounting software, keeping your records up to date or understanding what the changes mean for your company, the Perrigo Consultants team is here to help.
Give us a call on 01229 488860, book a discovery call, or join us at our next Drop-In Session to speak with the team in person.
Internet link: Companies House to bring in changes to accounts filing from April 2028