Compliance
Companies House Accounts Filing Changes
The Economic Crime and Corporate Transparency Act 2023 gave Companies House new powers, and they are being switched on in stages. Directors now verify their identity, and from 1 April 2028 accounts must be filed through software and small companies must file a profit and loss account.
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Quick answer
What are the key takeaways?
Directors and people with significant control must verify their identity with Companies House.
Key takeaways
Directors and people with significant control must verify their identity with Companies House.
From 1 April 2028 accounts can only be filed through commercial software — no paper and no WebFiling.
From the same date small and micro companies must file a profit and loss account, though they can opt out of having it published.
The new rules apply by the date accounts are filed, not the company's year end.
If your accountant files for you, the software change is handled; the publication opt-out is a decision to make with them.
Identity verification
New directors must verify their identity before appointment, and existing directors and persons with significant control are being brought in at their company's confirmation statement. Verification is done once, through GOV.UK One Login or an authorised agent, and produces a personal code.
An unverified director is a compliance failure for the company as well as the individual, so it is worth doing ahead of the confirmation statement rather than at it.
Software-only accounts filing
From 1 April 2028 Companies House closes paper filing and its own WebFiling service for accounts, so every set of accounts will have to be filed through commercial software. For most companies with an accountant nothing visible changes; for directors who file their own micro-entity accounts online, it means buying or subscribing to software.
Filing a profit and loss account
Small companies have been able to file 'filleted' accounts — a balance sheet without the profit and loss account. From 1 April 2028 small companies and micro-entities must file a profit and loss account, and abridged accounts go. Eligible companies can opt out of having the profit and loss account published on the public register; Companies House, HMRC and law enforcement still see it. Companies House has said the details of the opt-out will follow.
If commercial sensitivity matters — competitors or customers seeing your margins — it is worth discussing year-end timing and presentation with your accountant before the change applies to you.
What to do now
Verify every director and PSC, confirm who files your accounts and through what software, and remember that what counts is the date the accounts are filed: anything filed on or after 1 April 2028 must follow the new rules.
Questions
What do people ask about companies house changes?
These answers cover the practical points clients commonly raise before asking Countify to review their own position.
Ask a different questionDo I have to verify my identity with Companies House?
Yes, if you are a director or a person with significant control of a UK company. Existing directors are required to verify at or before their company's next confirmation statement under the transition timetable.
Can my accountant verify for me?
An authorised corporate service provider — which can include an accountancy firm registered with Companies House — can carry out verification on your behalf.
Will my company's profit be public?
Not necessarily. From 1 April 2028 small and micro companies must file a profit and loss account, but eligible companies can opt out of it being published on the public register.
Does this affect sole traders?
No. These rules apply to companies and LLPs registered at Companies House, not to sole traders.
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