Planned changes to accounts filing for UK businesses will not be introduced in April 2027 as previously announced.
These reforms, set out in the Economic Crime and Corporate Transparency Act 2023 (ECCTA), proposed requiring small companies and micro-entities to file full profit and loss accounts and related reports on the public register, alongside the move to digital only filing.
The Government says: ‘The reforms are still under review and a final decision will be announced shortly. Companies will receive at least 21 months’ notice to prepare.’
For now, existing Companies House filing requirements remain in place. Small companies and micro-entities may continue to file filleted or abridged accounts under current legislation, and there is no obligation to publicly file profit and loss information from April 2027.
The phased rollout of the ECCTA is continuing, affecting all UK-registered companies. We have details of the reforms introduced so far and the timetable for 2026.
We will keep you informed of updates to the timetable.
To fund the upcoming reforms, this month has seen increases to numerous Companies House filing fees. These include the digital filing fees for incorporation (now £100) and the annual confirmation statement (now £50). Companies, LLPs and other entities should budget for the new fees accordingly. Here is a full list of the Companies House fee changes.
How we can support you
The ECCTA changes highlight the challenges of corporate governance: meeting your business’s statutory and legal compliance responsibilities amid increasing regulation, including pauses.
Our accounting, company secretarial and corporate governance specialists are here to help you assess potential future impacts, stay ahead of developments and ensure your reporting remains compliant.
Get in touch for a chat about what these changes could mean for your business, and how we can support your compliance.
