Companies House Delays Planned Filing Changes for Small Companies
Good news for small businesses. Nothing changes (for now).
Companies House has confirmed that planned changes to how small companies file their accounts have been put on hold
These reforms, which were due to come into force from 2027, would have changed what information small companies and micro-entities are required to submit to Companies House. Following feedback from businesses and advisers, the proposals are now under review and will not proceed on the original timetable.
For now, existing filing rules remain in place.
What filing changes were being planned?
The proposals formed part of wider reforms to modernise Companies House and improve transparency.
They would have required small companies and micro-entities to file more detailed accounts than they do currently, including additional financial statements that are not presently made public.
One of the most discussed elements was the requirement for profit and loss accounts to be filed at Companies House, but this was only part of a broader set of filing changes, not the whole picture.
What does this mean for your business?
In practical terms, nothing changes right now.
If you run a small company or micro-entity:
You can continue filing abridged accounts where eligible
You are not required to publicly file your profit and loss account
Filing deadlines and penalties remain the same
There is no additional information you need to submit as a result of this announcement.
Is this a permanent decision?
No. This is a pause, not a cancellation.
Companies House has confirmed that the proposed filing changes are still under consideration and may be reintroduced in the future, with advance notice provided before any new requirements take effect.
The overall direction remains towards greater digital reporting and increased transparency, but the pace has slowed.
What should you do now?
For most businesses, the best approach is simply to continue complying with the current rules.
That said, it’s sensible to:
Keep accurate and up-to-date accounting records
Ensure your year-end accounts are prepared properly, even if simplified versions are filed
Be aware that Companies House reforms are ongoing, not finished
Other changes — such as director identity verification — are already being introduced and will still need to be complied with.
Our view
This delay will be welcome news for many small business owners. It removes uncertainty in the short term and avoids unnecessary compliance costs while the proposals are reviewed.
If you are unsure what you are required to file now, or want to make sure you are well positioned for future changes, we are happy to talk through your options.
