Companies House – software-only filing for all company accounts coming in 2027

Companies House has announced that all companies on its register will have to file their accounts (including dormant accounts) using commercial software by 1 April 2027. This forms part of Companies House’s efforts to modernise and digitise its filing routes using its new powers under the ECCTA.

Companies that do not already file their accounts in digital format are being encouraged to find a suitable software product now; after 1 April 2027, web and paper-based filing routes for accounts will no longer be available. Companies House says that it has notified all the companies on its register of this change using their registered email addresses. 

Two other changes that are also planned to take effect from 1 April 2027 are:

• Audit exemption – companies claiming an audit exemption will need to give an enhanced statement from their directors on the balance sheet, specifying which exemption is being claimed and confirming that the company qualifies for it; and

• Accounting reference periods – companies will need to provide a business reason if they wish to shorten their accounting reference period more than once in five years. There are currently no restrictions on being able to shorten accounting reference periods.