Companies House pauses planned small-company profit-and-loss filing change
The UK’s October 23 update pauses a planned April 2028 requirement for small companies and micro-entities to file profit-and-loss accounts, while retaining other reform plans.
What the record says
Companies House says the government will explore ways to streamline its filing processes with HMRC. The update says smaller companies will retain the option to remove profit-and-loss information from accounts filed at Companies House after April 1, 2028, and companies may continue to file abridged accounts. Mandatory software filing and other planned April 2028 reforms remain part of the government’s programme.
Source details and supporting locations.
Practical next step
Businesses should check Companies House’s official reform guidance and their own filing requirements as implementation details develop.
Limits and what is not established
The pause applies to the specified planned profit-and-loss filing measure. It is not a cancellation of all accounts reforms or a statement that companies can stop meeting existing filing duties.
Sources checked October 23, 2026. Later notices may change instructions or arrangements.
Original sources
Companies House: original information