Companies House Accounts Reform: Why the April 2027 Deadline Was Dropped — and What UK LTD Owners Should Know

If you own a UK limited company, you have probably seen the headlines: from April 2027, small companies would have to file a full profit and loss account at Companies House, abridged accounts would disappear, and every company would have to file using commercial software. For many non-resident directors, that was unwelcome news — it meant turnover and profit figures becoming public.

Here is the update most of those articles have not caught up with. In January 2026, Companies House confirmed that these changes will not be introduced in April 2027. The reform is paused and under review. If you have been worrying about a 2027 deadline, this is what actually applies now.

What the Accounts Reform Was Meant to Do

The accounts reform comes from the Economic Crime and Corporate Transparency Act 2023 (ECCTA), the largest overhaul of Companies House since 1844. The accounts strand of that reform was designed to put more financial information on the public register and to modernise how accounts are filed.

Three changes sat at the centre of it. First, software-only filing: every company, including dormant ones, would have to file accounts using commercial software, and the Companies House WebFiling service and the paper filing route for accounts would close. Second, the end of abridged accounts: small companies and micro-entities would no longer be able to file a stripped-down version of their accounts. Third, a profit and loss account for everyone: micro-entities would have to file a balance sheet and a profit and loss account, and small companies would have to file a balance sheet, a directors' report, a profit and loss account, and an auditor's report unless exempt.

Together, those measures would have ended the long-standing ability of small companies to keep turnover, gross profit and similar figures off the public record.

What Changed in January 2026

For most of 2024 and 2025, the working assumption — repeated across accountancy firm websites — was that these changes would take effect on 1 April 2027. That assumption is now out of date.

In January 2026, Companies House updated its official guidance. Its "Changes to accounts" page now states plainly that changes to accounts filing will not be introduced in April 2027. The reforms are still under review, a final decision will be announced "shortly", and companies will get at least 21 months' notice before anything takes effect. The same shift appears in the government's official ECCTA transition plan, updated on 19 January 2026, which no longer attaches any date to software-only filing or to the small-company accounts changes.

In short: the reform has not been cancelled, but it no longer has a deadline.

What Actually Applies Right Now

Because the changes are paused, the existing rules continue unchanged. That has two practical consequences.

First, you can still use the Companies House WebFiling service, and paper filing remains available. You are not yet required to buy commercial software to file your company's accounts.

Second, small companies can still file abridged accounts, and small companies and micro-entities can still file "filleted" accounts — the informal term for choosing not to send the profit and loss account, and in some cases the directors' report, to Companies House. In practice, a small UK company can still keep its turnover and profit figures off the public register for now.

If you are a non-resident director who chose a UK LTD partly because of this privacy, nothing has changed today. But "for now" is the operative phrase.

Why Non-Resident Directors Should Still Pay Attention

The reform is paused, not abandoned. Companies House has been clear that putting more financial information on the public register remains the policy direction, and the legislation that allows these changes is already in force. When a decision comes, companies will get 21 months' notice — a reasonable runway, but not forever.

If your business model depends on competitors and customers not seeing your turnover, it is worth knowing that this is a medium-term risk rather than a settled, permanent feature of UK company law. It is also a reason not to make irreversible decisions around the old April 2027 date — for example, rushing to change an accounting reference period or restructure simply to beat a deadline that no longer exists.

The Companies House Changes That Are Not Paused

It is easy to assume that "the Companies House reform is paused" means nothing is happening. That is not the case. Several ECCTA changes are firmly in force and have nothing to do with the accounts pause.

Identity verification is the big one. Since 18 November 2025, identity verification has been a compulsory part of incorporating a new company and of appointing new directors and people with significant control (PSCs). Existing companies are in a 12-month transition: their directors and PSCs must verify their identity, and this is collected when the company files its next confirmation statement. That deadline has not moved — and for non-resident directors, who cannot always verify in person, it needs planning ahead.

Two other changes are also live or close. Since March 2024, every company must have an "appropriate" registered office address — a PO Box is no longer acceptable — and must give Companies House a registered email address. And from late 2026, third-party agents who file documents on a company's behalf are expected to be registered as Authorised Corporate Service Providers (ACSPs).

What to Do Now

Keep filing your annual accounts and confirmation statement on time — the pause changes none of your existing deadlines or penalties. Treat any article that still tells you a full profit and loss account is mandatory from April 2027 as out of date. If you use abridged or filleted accounts, you can continue to do so, but plan on the basis that fuller disclosure will be required at some point in the future. And make sure identity verification for every director and PSC is handled well before your next confirmation statement, because that requirement is very much still in force.

Have Questions About Your Own Situation?

Companies House reform is moving in stages, and what applies to your company depends on its size, structure and where its directors live. If you would like to talk it through, the MP Partner experts team is happy to help — no pressure, no hard sell, just clear answers.

Book a free consultation with our experts →