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Companies House to bring in changes to accounts filing from April 2028

Small companies and micro-entities to file profit and loss accounts but can opt out of publication. All companies will need to file accounts via commercial software with more time to prepare.

The government today announced how accounts reforms measures set out in the Economic Crime and Corporate Transparency Act 2023 will be implemented. This follows extensive engagement with stakeholders to consider their views around the impact some of the reforms might have on companies.

All companies will need to file accounts via commercial software with more time to prepare.  Small companies and micro-entities to file profit and loss accounts but can opt out of publication.

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Published 9 June 2026