Major compliance change confirmed for all dormant companies.
Companies House has now confirmed that major accounts filing reforms will take effect from 1 April 2028. These changes form part of the Economic Crime and Corporate Transparency Act and will fundamentally change how companies submit annual accounts.
For dormant companies, the biggest change is the move to mandatory software-only filing.
❌ Paper accounts filing ends
❌ Companies House WebFiling for accounts ends
❌ The joint HMRC/Companies House filing service closed on 31 March 2026
✔ Approved software filing becomes mandatory
✔ Accounts must be filed digitally using iXBRL-compatible software
If you operate a dormant limited company, these changes will affect how you file your annual accounts from April 2028.
Yes. From 1 April 2028, all companies filing annual accounts with Companies House, including dormant companies, will need to use approved software.
Paper filing and Companies House WebFiling for accounts will no longer be available. Directors will need to submit dormant accounts digitally using compliant software or a specialist filing service.
Companies House announced in June 2026 that the accounts filing reforms will begin on 1 April 2028.
The reforms introduce:
Mandatory software-only filing
Closure of paper accounts filing services
Closure of WebFiling for annual accounts
Mandatory digital accounts submission in structured format
Additional filing requirements for small and micro-entity companies
Greater transparency on the Companies House register
Companies House has also confirmed that businesses have approximately 21 months to prepare before the reforms become mandatory.
13 October 2025: Identity verification begins for directors, PSCs and other company officers.
31 March 2026: The joint HMRC and Companies House online filing service closes permanently.
9 June 2026: Companies House confirms that accounts filing reforms will begin on 1 April 2028.
1 April 2028: Mandatory software-only filing becomes compulsory for annual accounts, including dormant company accounts.
The reforms form part of wider Companies House modernisation designed to improve the accuracy and reliability of information held on the UK company register.
The government is modernising company reporting to improve transparency and strengthen confidence in the Companies House register.
Improve data quality and accuracy
Reduce misuse of UK company structures
Increase transparency for creditors and investors
Introduce structured digital reporting
Support enforcement against economic crime
Strengthen corporate compliance processes
Software submission enables Companies House to validate information more effectively and standardise how financial information is reported.
Feature | Before April 2028 | From April 2028 |
|---|---|---|
Paper Accounts Filing | ✔ Available | ❌ Removed |
Companies House WebFiling (Accounts) | ✔ Available | ❌ Removed |
Commercial Filing Software | Optional | ✔ Mandatory |
Structured Digital Filing (iXBRL) | Limited Use | ✔ Required |
Yes. If your company has had no significant accounting transactions, it may qualify as dormant, but annual filing obligations still apply.
Even companies that have never traded must continue filing dormant accounts and confirmation statements with Companies House.
From April 2028, dormant accounts must be submitted using compliant software.
If you are unsure whether your company qualifies as dormant, read: What Are Dormant Accounts?
No.
The new requirement to file profit and loss accounts applies to active small companies and micro-entities.
Dormant companies do not prepare profit and loss accounts because they have no significant accounting transactions.
Dormant companies will continue filing dormant accounts, but the filing method will become fully digital.
From April 2028, directors will need to use compliant software to submit dormant accounts.
The process typically includes:
Preparing a dormant balance sheet
Including statutory dormant company disclosures
Director approval of the accounts
Digital submission through approved software
Step-by-step guide: How to File Dormant Accounts
Failure to file accounts on time can result in automatic Companies House penalties.
Up to 1 month late – £150
1–3 months late – £375
3–6 months late – £750
Over 6 months late – £1,500
Repeat late filing can result in doubled penalties and continued non-compliance may ultimately lead to strike-off proceedings.
Full breakdown: Dormant Company Deadlines & Penalties Explained
✔ Check your next accounts filing deadline
✔ Continue filing dormant accounts on time
✔ Ensure your Companies House records are up to date
✔ Prepare for software-only filing before April 2028
✔ Understand upcoming Companies House reforms
Experience insight: Many directors assume dormant companies are unaffected by Companies House reforms because they have no trading activity. In reality, dormant companies remain fully subject to annual filing requirements and will move to the same software-based filing framework as active companies from April 2028.
Suitable for active businesses but often excessive for a dormant company with no transactions.
A professional option, although often expensive for simple dormant company filings.
Specialist dormant accounts filing software such as File Dormant Accounts offers a simple, cost-effective way to file dormant accounts online and stay compliant with Companies House requirements.
As software-only filing becomes mandatory from April 2028, specialist solutions can provide a straightforward alternative to full accounting software or accountant fees.
Companies House has now confirmed that mandatory software-only accounts filing will begin on 1 April 2028.
Dormant companies are included in these reforms. Directors who currently rely on paper filing or legacy filing methods should begin preparing well before the implementation date.
Stay compliant and future-ready:
Simple. Digital. Fully compliant dormant accounts filing.
