Overseas companies can now file iXBRL package accounts online.
Edited the following sections to add updated guidance about filing exemptions and auditors: accounts for your members, accounts for Companies House, micro-entity accounts, small company accounts, audit exemption for small companies and micro-entities, medium-sized company accounts, exemptions from filing accounts as a dormant subsidiary company, audit exemption for subsidiary companies, auditors.
Updated guidance with information about changes to accounts that are being introduced on 1 April 2028.
Community interest companies (CICs) – Added guidance to clarify that you cannot file CIC accounts with WebFiling.
The online service to file your accounts and Company Tax Return closed on 31 March 2026.
Changes to accounts filing will not be introduced in April 2027. The reforms are still under review and a final decision will be announced shortly. Companies will receive at least 21 months’ notice to prepare.
Guidance added for clarity. You'll need to send your amended CIC accounts to Companies House on paper. You cannot file amended CIC accounts online or using software.
How to change a company’s ARD – Added more information about changing a company's accounting reference date when you have a filing extension.
Updated guidance to include changes to accounts under the Economic Crime and Corporate Transparency Act 2023 that will come into effect on 1 April 2027.
New company thresholds for accounting periods starting 6 April 2025. You can now file certain iXBRL package accounts with Companies House. The online accounts and Company Tax Return service is closing on 31 March 2026.
Micro entities profit and loss exemption statement updated - "These accounts have been prepared in accordance with the micro entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime."
You can file interim and initial accounts using software (2023 FRC suite of taxonomies) from 5 April 2023.
We can accept certain digital signatures on paper accounts – updated guidance with a link to our policy on digital signatures
The automatic extensions granted by the Corporate Insolvency and Governance Act have come to an end.
The automatic extensions granted by the Corporate Insolvency and Governance Act will come to an end for filing deadlines that fall after 5 April 2021.
Updated guidance in accordance with the end of UK transition. Removed any references to SEs, EEIGs, EC Directives.
CICs guidance updated
Video added.
Updated exemptions from audit as a small company
CIC accounts guidance updated.
Table added with accounts options for online filing.
Link to accounts podcast added.
Guidance updated.
Note added to section 7.
Welsh guidance added
The Companies, Partnerships & Groups (Accounts & Reports) Regulations 2015 introduced a number of changes to accounts filing requirements. This revised version of the guidance covers these changes and streamlines the guidance by removing information that is outdated or no longer relevant.
New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.
You can also file certain iXBRL package accounts with Companies House. The accounts must be in a ZIP file format and iXBRL tagged using software. These are:
UKSEF accounts for listed companies
Welsh accounts with an English translation
group package accounts - section 400, parent incorporated under UK law
group package accounts - section 401, parent incorporated under non-UK law