Major compliance change coming for all dormant companies.
From 1 April 2027, Companies House will require mandatory software-only filing for annual accounts, including dormant company accounts.
❌ Paper AA02 submissions end
❌ WebFiling for accounts ends
❌ The joint HMRC/Companies House filing service closes 31 March 2026
✔ Approved digital software filing becomes compulsory
If you operate a dormant limited company, this change applies to you.
Yes. From 1 April 2027, all UK companies, including dormant companies, must file annual accounts using approved accounts software. Paper AA02 forms and Companies House WebFiling for accounts will no longer be accepted.
This means directors must file dormant accounts online using compliant software rather than manual submission methods.
13 October 2025: Companies House begins expanded identity verification requirements for directors and persons with significant control (PSC). Companies House reform update
31 March 2026: The free joint Companies House and HMRC online accounts and Company Tax Return filing service permanently closes. Official GOV.UK announcement
1 April 2027: Mandatory software-only filing for annual accounts (including dormant company accounts) becomes compulsory.
This forms part of wider Companies House reform under the Economic Crime and Corporate Transparency Act, modernising digital filing across the UK.
The UK government is modernising company reporting to strengthen compliance, improve transparency, and reduce misuse of dormant or shell companies.
Improve data accuracy
Reduce misuse of dormant structures
Increase enforcement capability
Introduce structured digital accounts filing UK-wide
Strengthen director identity verification
Software submission ensures structured, validated digital reporting. Dormant companies are not exempt.
Feature | Before 2027 | From April 2027 |
|---|---|---|
Paper Dormant Accounts (AA02) | ✔ Allowed | ❌ Not accepted |
Companies House WebFiling (Accounts) | ✔ Available | ❌ Closed |
Joint HMRC/CH Filing | ✔ Available until 31 March 2026 | ❌ Closed |
Software Submission | Optional | ✔ Mandatory |
Yes. If your company has had no significant accounting transactions, it likely qualifies as dormant, but annual filing is still legally required. If you are unsure whether your company qualifies, read: What Are Dormant Accounts?
From 2027, even zero-activity accounts must be submitted using compliant software.
From April 2027, directors must use Companies House approved software to submit dormant accounts digitally. The process typically includes:
Preparing a simplified dormant balance sheet
Including statutory notes
Director approval and confirmation
Structured digital submission via software
Step-by-step guide: How to File Dormant Accounts
Failure to comply with dormant accounts deadlines can lead to automatic financial penalties, even if your company owes no tax.
Up to 1 month late – £150
1–3 months – £375
3–6 months – £750
Over 6 months – £1,500
Repeat late filing doubles penalties. Continued non-compliance may lead to strike-off action.
Full breakdown: Dormant Company Deadlines & Penalties Explained
✔ Check your next accounts filing deadline
✔ Stop relying on WebFiling before March 2026
✔ Move to compliant software well before April 2027
✔ Ensure director details are ready for identity verification changes
Experience insight: Many directors assume dormant companies are unaffected by digital reform. In reality, dormant accounts are fully included in software-only filing requirements.
Often excessive for a dormant company with no transactions.
Reliable but typically higher cost for minimal dormant activity.
Purpose-built for filing dormant accounts online. No accounting knowledge required. Designed specifically for zero-transaction companies. Fully compliant with Companies House software-only rules.
The move to mandatory digital accounts filing is confirmed. Dormant companies are included. Filing dormant accounts online using compliant software will become the standard requirement from April 2027.
Stay compliant and future-ready:
Simple. Digital. Fully compliant dormant accounts filing.
