The government has confirmed that major Companies House filing reforms will proceed, but with an important concession for small businesses.

While the changes were originally expected to take effect from April 2027, implementation has now been postponed until 1 April 2028, giving companies more time to prepare.

For many small company directors, these reforms represent the most significant change to company accounts filing in years.

What Is Changing?

1. Small Companies and Micro-Entities Must File Profit & Loss Accounts

Currently, many small companies and micro-entities can file abbreviated information at Companies House, keeping detailed profit and loss figures private.

Under the new rules, all small companies and micro-entities will be required to submit profit and loss accounts when filing their annual accounts.

This is intended to improve transparency and provide better quality information on the register.

2. Accounts Must Be Filed Using Commercial Software

The days of filing company accounts through Companies House web forms are coming to an end.

From 1 April 2028, all companies will need to file accounts digitally using approved commercial software.

The Companies House web and paper filing routes for accounts will be withdrawn, although they will remain available for certain other statutory filings.

3. Additional Technical Changes

Alongside the headline reforms, the government will introduce a number of smaller technical amendments aimed at improving the quality and consistency of information held by Companies House.

A Significant Concession for Small Businesses

One of the biggest concerns raised during consultation was the potential publication of detailed profit and loss information for small companies.

In response, the government has confirmed that:

Small companies and micro-entities will be able to opt out of having their profit and loss accounts published on the public register.

The exact process for opting out has not yet been announced, but this decision will be welcomed by many business owners who value commercial privacy.

Why the Delay Matters

The move from April 2027 to April 2028 provides businesses with:

• One full accounting year to adapt
• An additional nine months after year-end to prepare
• A total transition period of approximately 21 months

For accountants and advisers, this provides valuable time to review software systems, update client processes, and educate directors about the new requirements.

What Should Businesses Do Now?

Although the deadline has moved, this is not a reform that should be ignored until 2028.

Business owners should consider:

✅ Reviewing how their accounts are currently prepared and filed.

✅ Checking whether their existing software provider supports Companies House compliant digital filing.

✅ Understanding what information may need to be submitted in future filings.

✅ Speaking with their accountant about how these changes could affect their business.

The Bigger Picture

These reforms form part of the government’s wider programme to modernise Companies House and improve corporate transparency following the Economic Crime and Corporate Transparency Act.

While the delay provides breathing space, the direction of travel is clear: greater digitalisation, improved data quality, and enhanced scrutiny of company information.

For small businesses, the message is simple: use the extra time wisely. The filing process is changing, and early preparation will make the transition far smoother when the new rules finally arrive in April 2028.

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