Companies House: software-only accounts from 1 April 2028, and identity verification
Two big changes reach every UK company director. Identity verification is already a legal duty. Software-only accounts filing starts on 1 April 2028. This guide explains both in plain words and gives you a short plan.
This is general information. It is not advice on your own company's situation.
Part 1: accounts by software only from 1 April 2028
Companies House says: from 1 April 2028, all companies must file their accounts using commercial software. This applies whether you file your own accounts or use an accountant. There will be no transition period, and revised accounts are included. (gov.uk: using software to file your company's information)
After that date, the Companies House web and paper services close for accounts. You can still file other statutory information through the web service. Accounts must be filed in iXBRL format. (gov.uk news, 9 June 2026)
Why 2028 and not 2027
The change was first planned for April 2027. On 9 June 2026 the government moved it to April 2028, so that every company has one full accounting year plus 9 months, 21 months in all, to get ready. (gov.uk news)
What else changes for small companies
The government's Changes to UK company law site lists these accounts changes for April 2028. (changestoukcompanylaw.campaign.gov.uk)
- No more abridged accounts. Small companies will no longer be able to prepare and file abridged accounts.
- Profit and loss account. Small and micro companies will need to file a profit and loss account as part of their annual accounts. They can choose not to have it published on the public register. Companies House, HMRC and law enforcement will still see it. How to opt out will be confirmed later. (gov.uk news)
- Directors' report. The government has said it intends to remove the requirement for any company to produce a directors' report.
- Audit exemption. A company claiming audit exemption will need an enhanced statement from its directors.
- Shortening your year. A company will need a business reason to shorten its accounting reference period more than once within 5 years.
When does this hit you?
Your accounts are due at Companies House 9 months after your financial year ends. (gov.uk) Any accounts filed on or after 1 April 2028 must go through software. For example, a company with a year end of 31 July 2027 has accounts due by 30 April 2028, so if it files after 31 March 2028 it will need software. If you are late with any older accounts, the same rule applies to them.
Part 2: identity verification
Identity verification became a legal requirement from 18 November 2025. It covers all directors and people with significant control (PSCs). Companies House calls 18 November 2025 a starting point, not a deadline, and there is a 12 month transition period to get everyone verified by their due dates. (gov.uk: verify your identity for Companies House)
When you need to do it
From gov.uk: when you need to verify your identity:
| Who | When |
|---|---|
| Existing director | Give your Companies House personal code with your company's next confirmation statement. If you are a director of several companies, do this for each one. |
| Director of a new company | Give the personal code for each director as part of the registration filing. |
| Existing PSC | Give your personal code within the first 14 days of your birth month. If your birthday is 22 January, that period starts on 1 January. |
| PSC added after 18 November 2025 | Give your code when you are added to the register, or within 14 days. |
How to verify
You have three routes. (gov.uk)
- Online with GOV.UK One Login. You need a photo ID such as a biometric passport from any country or a UK photo driving licence. You also need your current address and the year you moved in.
- Without suitable photo ID. You may be able to verify in person at a Post Office, or, if you live in the UK, with bank or building society details, your National Insurance number and security questions.
- Through an Authorised Corporate Service Provider (ACSP). This can be an accountant or solicitor who verifies you for Companies House.
Expired passports cannot be used. A DVLA driving licence must have expired within the last 90 days.
When you are verified you get a personal code. Keep it safe, because you will need it for the filings in the table above.
A short plan for directors
- This month: check who your directors and PSCs are, and whether each one has verified and has a personal code.
- Before your next confirmation statement: make sure every director's code is ready to enter.
- For PSCs: note each person's birth month in your calendar.
- Before 1 April 2028: look at how you file accounts today. If you use the Companies House website, choose software that can file iXBRL accounts and test it on one year.
- For your 2027 to 2028 year: plan for a profit and loss account to be filed, and decide whether you want to opt out of publishing it once the process is known.
Octobooks keeps your books with your own Claude; see octobooks.ai.