Have you read that filleted accounts are abolished? If that article was written before 23 October 2026, it is now out of date. On that day the government paused the plan to make small companies and micro-entities file a profit and loss account with Companies House. Filleted and abridged accounts continue.
What has not been paused is software-only filing. From 1 April 2028, every company must file its accounts in iXBRL using commercial software. This guide sets out what changed, what did not, and the steps we are taking with year-end files now. It ends with a readiness checklist you can use in your own practice.
The short answer
- The profit and loss filing requirement for small companies and micro-entities is paused. Abridged and filleted accounts continue.
- From 1 April 2028, all accounts must be filed in iXBRL using commercial software, including accounts filed by an agent.
- The Companies House web and paper routes close for accounts only. Confirmation statements and director changes can still be filed on the web.
What changed on 23 October 2026
Companies House announced the change in a GOV.UK news story on 23 October 2026. It followed the recommendations of the Small Business Regulatory Taskforce.
The government has paused the requirement for small companies and micro-entities to file a profit and loss account from April 2028. During the pause it will look at ways to streamline Companies House and HMRC filing under a “tell Government once” ambition.
Earlier in 2026, guidance and trade articles said small companies would have to file a profit and loss account and that abridged accounts would end. Those pages may still rank in search. Treat them with care.
Are filleted accounts abolished?
No. GOV.UK says the government “will continue to allow companies to file abridged accounts and retain the option for smaller companies to remove, or ‘fillet’, their profit and loss information from the accounts filed at Companies House after 1 April 2028.”
In plain terms:
- filleted accounts are the full accounts prepared for members, with the profit and loss account and directors’ report left out of the copy filed at Companies House
- abridged accounts are a shortened version of the balance sheet and profit and loss account, which members must agree to
Your client still needs full accounts prepared. The pause changes what goes on the public register, not the work behind it.
What is going ahead in April 2028
Four changes are still planned, according to GOV.UK:
- All companies must file accounts in Inline eXtensible Business Reporting Language (iXBRL) using commercial software.
- A strengthened eligibility statement for all companies claiming an audit exemption.
- A requirement to file the component parts of accounts and reports together.
- A limit on how many times a company can shorten its accounting reference period.
The GOV.UK software filing guidance (last updated 25 September 2026) adds detail that matters for planning. There is no transition period. Any accounts due after 1 April 2028 must be filed using software, and this includes revised accounts. It also warns that not all software supports the iXBRL tagging needed.
What software-only filing means for a practice
The filing deadline is the date to plan around. GOV.UK says a private company must file its annual accounts 9 months after its financial year ends. So, for example, a company with a 31 July 2027 year end has a filing deadline of 30 April 2028. Those accounts will need to go through software.
That means the first software-only files land in your 2027 year-end season, not in April 2028 itself. Here is how we are approaching it on the year-end files we prepare for practices:
- Check the tagging, not just the software name. Accounts production and bookkeeping software are often different products. We usually work in the practice’s own software. We work in Xero, QuickBooks, Sage, FreeAgent and KashFlow for bookkeeping, but the question for Companies House is whether your accounts production tool tags small company accounts in iXBRL. Ask your supplier in writing, and check the GOV.UK list of software providers.
- Decide who files. If your practice has always used the web service for micro-entity accounts, someone now needs a presenter account and a filing routine. Choose that person before the season starts.
- Look at the micro-entity clients first. These are the clients most likely to have been filed on the web, so they are the ones whose process changes most.
- Test one file early. A full run from trial balance to accepted filing shows up tagging and approval problems while there is still time to fix them.
- Keep the approval step. Directors must approve the accounts before filing. Software makes the filing faster, but it does not remove that step.
These are our working suggestions, not Companies House rules. If you are thinking about handing over some year-end preparation, our guide on what to outsource first explains how to choose the first task and how to run a small pilot. You can also read about our year-end accounts outsourcing service.
Dates not to mix up
Three Companies House dates are close together and easy to confuse.
| Date | What it is | What it is not |
|---|---|---|
| 17 November 2026 | End of the 12-month transition period for identity verification of existing directors and people with significant control, which began on 18 November 2025 | Not an accounts filing date |
| No earlier than November 2027 | The earliest date for the “presenter measures” in the Companies House transition plan, with at least 6 months’ notice | Not the software filing date |
| 1 April 2028 | Software-only filing of accounts in iXBRL starts | Not the start of profit and loss filing, which is paused |
For identity verification, the GOV.UK guidance says existing directors give their personal code in the company’s next confirmation statement. The company cannot file its confirmation statement unless all its directors are verified.
What to tell clients
Most clients will have seen a headline about the change, so a short message is worth sending. Here is a wording you could adapt (our suggestion):
The government has confirmed that from April 2028 company accounts must be filed using approved software. We already prepare your accounts, so for most clients nothing changes in what you send us. The plan to put your full profit and loss account on the public register has been paused. We will tell you if the filing route or the content of your filed accounts changes.
Clients who file their own accounts on the Companies House website need a different message. They will need software or an agent for any accounts due after 1 April 2028.
What we do not know yet
Some questions have no answer at the time of writing:
- whether the profit and loss requirement returns later, or is replaced by a joint Companies House and HMRC route
- what the “tell Government once” roadmap will contain, and when, since the written ministerial statement links it to future spending decisions
- the exact date of the presenter measures, beyond “no earlier than November 2027”
We will update this article when Companies House publishes more.
Readiness checklist for your practice
- Write down which tool you use to prepare small company accounts, and whether it produces iXBRL for Companies House.
- Ask your supplier for its support date in writing, and check the GOV.UK software list.
- List clients currently filed through the web service, starting with micro-entities.
- Find your first client with a filing deadline after 1 April 2028.
- Decide who in the practice tags and files, and set up a presenter account if you need one.
- Run one test file from trial balance to accepted filing before the 2027 year-end season.
- Send clients a short note on what changes for them.
- Diary a quarterly check of the Companies House transition plan page.
FAQ
Can I still file accounts on the Companies House website after April 2028?
No. The web and paper services close for accounts filings from 1 April 2028. You can still use the web service for other filings, such as confirmation statements and director changes.
Do small companies have to file a profit and loss account from April 2028?
Not at present. The requirement has been paused, so small companies can still fillet their accounts.
Can an accountant still file accounts for a client?
Yes. The software rule applies whether a company files its own accounts or uses an accountant. The company remains legally responsible for its accounts.
Does the profit and loss account still have to be prepared?
Yes. The pause is about what is filed on the public register. Members still receive full accounts.
Plan your 2027 year-end season
Want a second pair of hands for your 2027 year-end season? Book a free call with our team. If the pressure is closer, around this January’s Self Assessment deadline, the same call covers that too. Bring how many company accounts you prepare and how you file them now, and we’ll work out together which files could be prepared for your review and when a handover would need to start. Your practice keeps the client relationship and sign-off. No obligation. Book a call about your year-end accounts.
If the same busy period also includes Making Tax Digital quarterly updates, read our guide on MTD for Income Tax outsourcing. For this January, see our Self Assessment busy season workload plan.
This article is general information for accounting practices, not tax, legal or professional advice. Check the current GOV.UK guidance before acting. Dates and rules were checked against GOV.UK on 12 November 2026.
