Companies House Accounts Reforms 2028: What ECCT 2023 Means for Your Filing

From 1 April 2028, Companies House is changing how every UK company files its annual accounts. Under the Economic Crime and Corporate Transparency (ECCT) Act 2023, small companies and micro-entities will have to file a profit and loss account, and all companies will have to file via commercial software. Web and paper filing routes for accounts will close on that date.

This guide explains what's changing, who it affects, and what you should do now to stay compliant.

What the ECCT 2023 reforms change

Companies House confirmed (after a pause and further stakeholder consultation) that the accounts reforms in the ECCT Act 2023 will proceed. The headline changes are:

• Small companies and micro-entities must file profit and loss accounts, like larger companies already do.
• All companies must file their accounts via commercial software. Companies House WebFiling and paper filing routes for accounts will close.
• Other smaller technical amendments to the accounts framework.

Other statutory filings (confirmation statements, officer appointments, etc.) will continue to be supported through existing routes — the closure is accounts-only.

The two concessions

To address concerns raised during consultation, the government has introduced two changes:

1. Opt-out of profit and loss publication. Small companies and micro-entities will be able to opt out of having their P&L published on the public register. The mechanics of how to opt out will be confirmed by Companies House in due course.
2. Postponed timing. The reforms now come into effect on 1 April 2028, not 1 April 2027. Check the filing date and supported software route rather than treating the original announcement’s preparation window as a new deadline.

Who is affected

If you run any of the following, this applies to you:

• A micro-entity filing under FRS 105 (most one-person and family companies)
• A small company filing abridged or full small-company accounts under FRS 102 1A
• A medium or large company (you most likely already file via software, but check)
• A dormant company filing dormant accounts

What you should do now

Companies House recommends acting early. If you do not already file your accounts using software:

1. Know what type of accounts you file — micro-entity (FRS 105), small (FRS 102 1A), or full. Ask your accountant if unsure.
2. Get your company authentication code from Companies House.
3. Apply for a presenter account with Companies House if you're filing yourself.
4. Pick a software package that supports your accounts type — Companies House publishes a software finder tool.
5. Switch to software filing as soon as possible so you're well practised before 1 April 2028.

If you already file through software or an accountant, you may not need to take any action — but it's worth confirming with them.

How Unfiled helps

Unfiled is built around software-based filing for solo directors, landlords, and micro-companies. We already:

• Prepare accounts for the supported FRS 105 micro-entity CT600 workflow; check eligibility rather than assuming all small-company accounts are supported.
• Prepare the Corporation Tax return, accounts and tax computation, and submit supported CT600 returns directly to HMRC after your review and declaration.
• Keep VAT and other services separate from CT600 eligibility; check current in-app availability for the service you need.

Direct CT600 filing with HMRC is available for supported returns; Unfiled checks your company and accounting period before payment. Companies House accounts filing is separate. Check the Companies House filing options available for your company and keep its acceptance confirmation separately from HMRC's.

Source

For the full government announcement, see the Companies House news story on GOV.UK: Companies House software-filing guidance.

Bottom line

If you file your own accounts on paper or via WebFiling today, plan to move to software filing well before 1 April 2028. If you're a small or micro-entity owner uneasy about your P&L going public, the opt-out from publication is coming — but the filing of the P&L is mandatory.