Companies House has confirmed a definitive timeline for the transition to mandatory digital filing, with all UK-registered companies required to submit accounts in a specific data-tagged format by 1 April 2028.
The move marks the end of traditional paper filings and the existing WebFiling service for accounts, shifting the entire corporate register toward a “software-only” model. The changes are part of a broader suite of reforms introduced under the Economic Crime and Corporate Transparency Act 2023, aimed at improving the accuracy of financial data and tackling fraudulent activity.
Under the new requirements, accounts must be submitted in iXBRL (Inline Extensible Business Reporting Language) format. This technical standard embeds machine-readable tags into a document that looks like a standard web page, allowing regulators and automated systems to extract financial data more efficiently.
New digital route for overseas firms
While the final deadline is still some way off, Companies House has already introduced new services to encourage early adoption. As of 25 September 2026, a digital upload service is available for overseas company “package accounts.”
This service allows overseas entities to upload ZIP files produced by commercial software. There is a significant financial incentive for firms to switch early; filing overseas accounts digitally now costs £50, whereas the traditional paper-based route carries a fee of £110.
For Community Interest Companies (CICs), a digital filing route is also available with a fee of £15.
Impact on small and micro-entities
The 2028 mandate will bring particular changes for smaller businesses. Currently, many small and micro-entities choose to file abridged or “filleted” accounts which omit certain financial details from the public record.
However, the upcoming rules will require these entities to file their profit and loss accounts. This change is intended to provide greater transparency for creditors and those doing business with smaller firms, ensuring a more consistent level of financial disclosure across the register.
Preparing for the 2028 deadline
Business owners and directors are being advised to review their current accounting processes well ahead of the 1 April 2028 cut-off. Because the new system requires iXBRL-tagged files, companies will no longer be able to manually type their figures into the Companies House website or send printed documents by post.
Instead, companies must use commercial accounting software that supports iXBRL tagging or employ an agent, such as an accountant, who uses compatible systems. This follows the closure of the joint HMRC and Companies House (CATO) filing service on 31 March 2026, which previously allowed some firms to file to both agencies simultaneously through a government portal.
For dormant companies, the software mandate remains the same; even if a company is not trading, any accounts filed must meet the new digital standards by the 2028 deadline.
