Companies House Filing Changes Coming in 2027: What You Need to Know

Significant Companies House filing changes are on the way from April 2027, as part of the wider reforms introduced by the Economic Crime and Corporate Transparency Act (ECCTA) 2023. These updates will affect how UK companies submit accounts, with a clear shift toward greater transparency and digital efficiency.

Mandatory Use of Commercial Software from April 2027

From 1 April 2027, all companies will need to file their accounts using commercial software. This move is a key step in the modernisation of Companies House services. It means that both the web-based and paper filing routes for accounts submissions will close.

However, these web and paper options will still be available for other statutory filings. This change is expected to enhance data accuracy and security while reducing the risk of fraud.

New Filing Requirements for Small and Micro Entities

The same date marks a shift in filing obligations for small and micro-entity companies. Under the new rules:

• Micro-entities must file their balance sheet and profit and loss account.

• Small companies must file a balance sheet, directors’ report, auditor’s report (unless exempt), and profit and loss account.

Abridged accounts will no longer be accepted. This is one of the most impactful Companies House filing changes and aims to provide greater visibility into the financial affairs of smaller companies.

Changes to Audit Exemption Statements

Companies claiming an audit exemption will now be required to include an additional statement from the directors on the balance sheet. This statement must:

• Specify which audit exemption is being claimed.

• Confirm that the company qualifies for the exemption.

This measure ensures that directors are held more accountable and that exemptions are properly validated.

Restrictions on Changing the Accounting Reference Period

Another key change relates to accounting reference periods. Companies will only be allowed to shorten their accounting reference period once every five years, unless they can provide a valid business reason for doing so.

This rule aims to reduce the manipulation of accounting timelines and ensure consistency in financial reporting.

How We Can Help

These Companies House filing changes may seem complex, but we’re here to make the process easier. As experienced business advisers and accountants, we can:

• Help you transition to using commercial filing software.

• Review your company’s accounts to ensure they meet the new requirements.

• Guide you through the audit exemption process and prepare the required statements.

• Advise on accounting reference periods and ensure you remain compliant.

Whether you’re a micro-entity or a growing business, our team can help you stay ahead of these upcoming legislative changes.

Get in touch today to discuss how we can support your compliance and give you peace of mind.