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Home Latest news Accounting and reporting Update: Companies House Digital Filing Reforms Delayed

Update: Companies House Digital Filing Reforms Delayed

Sayer Vincent

In June 2025, Companies House confirmed that significant changes to how company accounts are filed would take effect from 1 April 2027. Under these reforms, introduced as part of the Economic Crime and Corporate Transparency Act 2023 (ECCTA), all accounts, including dormant ones, would have to be filed exclusively via commercial software rather than the existing web or paper routes. The proposals also signalled the end of abridged/filleted accounts for small and micro-entities, meaning fuller financial information would be submitted to the public register.

However, on 28 January 2026 Companies House updated its guidance to confirm that these filing reforms will not be introduced in April 2027 as previously planned. The regulator stated that the measures are still under review and that a final decision on the timing will be announced in due course. All affected organisations will receive at least 21 months’ notice before a new implementation date, and it is highly likely to not be until 2028 at the earliest.

This delay provides immediate relief for many charities and smaller entities. Representative bodies have highlighted that some organisations, especially charities that are also limited companies, currently lack robust software solutions that are fully fit for purpose, a factor that was contributing to concerns about readiness and administrative burden.

What this means in practice

  • Commercial software filing is no longer mandatory from April 2027; companies and charities can continue to file via existing channels until further notice.
  • Abridged/filleted accounts and new profit and loss filing requirements for small and micro-entities remain under review.
  • Final details and a revised timetable are still awaited, but organisations should monitor updates and plan for eventual transition to software filing.

We will continue to track developments and provide updates as Companies House releases further guidance on the timing and scope of these reforms.

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