The UK government is modernising company reporting as part of wider Companies House reform under the Economic Crime and Corporate Transparency Act. These changes will eventually transform how companies submit annual accounts and how financial information appears on the public register.
For directors of dormant companies, this means the traditional methods of filing accounts will gradually disappear. Paper forms, older web-based filing systems, and manual submissions are expected to be replaced by structured digital software filing.
If you operate a dormant limited company, Companies House reform will affect how you file dormant accounts in the coming years.
The UK government is introducing reforms designed to modernise the Companies House register and improve transparency across the corporate sector.
The key accounts-related reforms include:
Moving toward mandatory digital filing using approved accounts software
Phasing out paper accounts submissions
Closing legacy online filing systems
Increasing the financial information filed by small companies
Stronger statements when claiming audit exemption
Restrictions on repeatedly shortening accounting periods
These reforms form part of wider Companies House changes aimed at improving the reliability and accuracy of information on the UK company register.
Many directors have heard that Companies House will require software-only filing for company accounts from April 2027.
However, Companies House has confirmed that the accounts filing reforms will not be introduced in April 2027 as previously expected.
The reforms are currently under review, and a new implementation date has not yet been announced.
Importantly, Companies House has confirmed that businesses will receive at least 21 months’ notice before any mandatory software filing requirement comes into force.
Although the timeline may change, the long-term direction remains clear: the UK is moving toward a fully digital company accounts filing system.
The original reform proposals included several major changes to how companies submit accounts.
The most widely discussed reform was the transition to software-only accounts filing.
Under this model, companies would submit accounts using approved commercial software rather than traditional methods such as paper forms or older web filing systems.
Key elements of the original plan included:
Ending paper submission of company accounts
Phasing out legacy filing services such as WebFiling for accounts
Requiring structured digital submissions through approved software
Standardising the format of financial data submitted to Companies House
The objective is to improve the quality of information held on the Companies House register and make it easier to detect inaccurate or misleading filings.
Another proposed reform involves increasing the amount of financial information filed publicly for smaller companies.
Currently, many micro-entities and small companies can file simplified accounts that do not include a full profit and loss statement on the public register.
Under the proposed reforms, this could change.
Micro-entities and small companies may eventually be required to file:
A balance sheet
A profit and loss account
Additional financial disclosures
This would increase transparency by ensuring more financial information is available to the public, investors, and regulators.
Many directors assume dormant companies are unaffected by corporate reporting changes.
However, dormant companies must still file annual dormant accounts with Companies House, even if the business has had no trading activity.
If your company has had no significant accounting transactions during the financial year, it likely qualifies as dormant. If you are unsure, see our guide: What Are Dormant Accounts?
Once the new digital filing system is introduced, dormant companies are expected to be included in the same structured filing framework used by active companies.
Even though dormant companies have simplified reporting requirements, directors must still prepare and submit annual accounts correctly.
The standard dormant accounts filing process includes:
Preparing a simplified dormant balance sheet
Including the required statutory notes
Director approval of the accounts
Submitting the accounts to Companies House
Step-by-step instructions are available here: How to File Dormant Accounts
You can also read our detailed guide: File Dormant Accounts with Companies House
Even though dormant accounts are simpler than trading company accounts, many directors still make avoidable filing errors.
Typical mistakes include:
Missing the Companies House filing deadline
Using incorrect account wording or balance sheet formats
Submitting the wrong Companies House form
Confusing HMRC dormant status with Companies House requirements
More details here: Common Dormant Filing Mistakes
Companies House automatically issues penalties when accounts are filed late.
Up to 1 month late – £150
1–3 months late – £375
3–6 months late – £750
Over 6 months late – £1,500
If accounts are filed late two years in a row, these penalties are automatically doubled.
Full explanation: Dormant Company Deadlines & Penalties Explained
Although the accounts reform timeline is still under review, one confirmed change is already approaching.
The joint HMRC and Companies House online filing service, which allows companies to submit accounts and their Company Tax Return together, will close permanently on 31 March 2026.
If you currently use this service, it is recommended that you download and save copies of previously filed returns before the system closes.
Once the service is shut down, historic filings may no longer be accessible through the platform.
Companies House is gradually transitioning toward a fully digital company register where filings are submitted in structured electronic formats.
Directors should begin preparing now by:
Checking their next accounts filing deadline
Ensuring dormant accounts are filed on time
Understanding the upcoming Companies House reforms
Using reliable digital filing tools where possible
You can also read more about the future of digital filing here: Companies House 2027 Dormant Accounts Software Filing
Experience insight: Many directors assume dormant companies are unaffected by regulatory reform. In reality, dormant companies remain fully subject to Companies House filing requirements and will eventually transition to the same digital filing systems used by active businesses.
The UK government is implementing the most significant Companies House reforms in decades.
Although the exact timeline for software-only filing is still under review, the long-term direction is clear: company accounts filing is becoming fully digital.
Dormant companies will continue to have annual filing obligations, and directors should ensure they remain compliant with Companies House requirements.
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