Big Changes Coming to Companies House Filing Rules: What Businesses Need to Know

If you’re a company director or run an LLP, there are some important updates on the horizon from Companies House that you’ll want to be aware of. From 1 April 2027, all companies and Limited Liability Partnerships (LLPs) will be required to file their accounts using commercial software.

This might sound like a small technical tweak, but it marks a big shift in how UK businesses will handle their annual filings — and it’s worth getting ahead of the changes now.

Why the change?

These changes that are coming to the Companies House Filing Rules come as part of the Economic Crime and Corporate Transparency Act (ECCTA) 2023, which aims to make UK company information more transparent, accurate, and secure.

Until now, many businesses — especially smaller ones — have filed their accounts either through the Companies House online service or by post. From April 2027, those options will no longer be available for filing accounts. Everything will need to go through approved commercial software instead.

What does this mean in practice?

From 1 April 2027:

• The web filing and paper filing routes for accounts will close.

• Businesses will need to use commercial accounting software that’s compatible with iXBRL (Inline eXtensible Business Reporting Language) tagging.

• This requirement applies to all UK-registered companies, LLPs, Community Interest Companies (CICs), charitable companies, and certain overseas entities operating in the UK.

You’ll still be able to use Companies House WebFiling for other updates — like changing a director or registered address — but accounts must go through software.

If you already use an accountant or bookkeeping software, your system may already have this capability. If not, you’ll need to find and test suitable software before the 2027 deadline. Companies House has said it will maintain a software lookup tool to help you compare options.

Understanding iXBRL tagging

One key part of the new system is iXBRL tagging.

iXBRL is a global reporting standard that makes financial data readable by both humans and computers. It allows systems (like Companies House and HMRC) to analyse data automatically, helping to improve accuracy and consistency across filings.

In practice, this means your accounting software will need to tag specific financial data — such as figures in your balance sheet or profit and loss account — so it can be interpreted correctly by Companies House.

If you’re unsure what this involves, don’t worry — most modern software automates much of the tagging process. But it’s still a good idea to test your setup well before April 2027 to make sure everything runs smoothly.

Streamlined filing for small and micro-entities

The changes also simplify what smaller businesses will need to file.

From April 2027:

• Micro-entities will file a balance sheet and profit & loss account.

• Small companies will file a balance sheet, directors’ report, auditor’s report (if applicable), and profit & loss account.

• The option to file abridged accounts will be removed.

So, while some filings will become simpler, businesses will also need to share a little more financial information publicly.

Audit exemptions and accounting periods

There are two other small but important changes:

• Any company claiming an audit exemption will need to include an extra directors’ statement confirming which exemption they’re using and that the company qualifies.

• Companies House will also limit how often you can shorten your accounting reference period. If you need to do so more than once in five years, you’ll have to give a valid business reason.

How to prepare

Although April 2027 might feel a long way off, the transition will take planning. Here are a few practical steps to get ahead:

1. Check your software – Find out whether your existing system supports iXBRL tagging for Companies House filings.

2. Talk to your accountant – If you file through an accountant (like Ledgers), ask how these changes will affect your reporting process.

3. Test early – Run a test set of accounts through your chosen software before the deadline to iron out any issues.

4. Stay informed – Companies House will publish further guidance and updates as we get closer to 2027.

Final thoughts

These changes are part of a broader effort to modernise company reporting in the UK. While it may require some initial adjustment, the move to digital-only filing should ultimately make the process faster, safer, and more consistent.

At Ledgers Accountants, we’re already helping clients adapt to these upcoming requirements. If you’re unsure whether your current system is compliant or want support with your year-end filings, we’d be happy to help you prepare.

📞 Get in touch with the Ledgers team today to discuss how these changes could affect your business and how to make the transition as smooth as possible.