Companies House changes 2024–2028: what to expect

Since 4 March 2024, every company must give Companies House a registered email address, used for official communication and not published on the register in most cases. Incorporating a company, and filing each confirmation statement, also requires confirming the company's intended activities are lawful.

Identity verification for directors and people with significant control became mandatory from 18 November 2025. New directors and PSCs must verify their identity, either directly with Companies House or through an authorised corporate service provider, before or shortly after appointment.

For directors and PSCs of companies that already existed before this date, verification is being phased in and, for most, falls due alongside the company's next confirmation statement rather than requiring immediate action.

From 1 February 2026, the fee for filing a confirmation statement (CS01) online is £50. This is separate from, and does not replace, the identity verification requirement.

Companies House has confirmed that from April 2028, all companies will be required to file accounts using commercial software, in the iXBRL format used for HMRC filings, ending the ability to file accounts on paper or via the Companies House web filing service (WebFiling).

Small and micro companies will be required to file a full profit and loss account with their accounts, rather than being able to withhold it as under the current micro-entity and small companies regimes; however, companies will be able to apply to opt out of having their profit and loss account made publicly available, subject to the detail of the final rules.

The option to file abridged accounts is being removed, so small companies will move to filing full small company accounts (with the profit and loss opt-out above) rather than a reduced abridged version.

Companies House is also restricting the ability to shorten the accounting reference date repeatedly, reducing a tactic previously used to delay a filing deadline.

Directors claiming audit exemption will need to make a stronger statement confirming which exemption applies and that the company qualifies for it, giving Companies House and third parties more confidence in exemption claims made on the public record.

Taken together, the reforms increase transparency (more identity checks, more financial disclosure) while tightening the mechanics of filing (software-only, digital fees, fewer year-end shortenings). Directors of existing companies should expect an identity verification prompt at their next confirmation statement rather than a separate standalone deadline, and should plan for accounts software well ahead of the April 2028 change.

We handle confirmation statement filing (confirmation-statement-filing) and year-end accounts (year-end-accounts), keeping an eye on each reform as it takes effect so you are not caught out.

Not sure when your next filing is due? Use our free filing due date checker (tools/filing-due-date-checker).

We are an independent firm of Chartered Accountants, not Companies House or HMRC.

Rates, thresholds and deadlines quoted here reflect the 2026/27 UK tax year. Check current GOV.UK guidance, or ask us, before relying on them for your own company.