Companies House is making further changes to how UK companies file information. Some changes are already in place, including identity verification for directors and people with significant control (PSCs). More changes are coming from April 2028, particularly around company accounts.
These changes are in response to the policies set out in the Economic Crime and Corporate Transparency Act 2023, which aims to improve the transparency of publicly available financial information.
If you run a limited company in Rochdale, now is a good time to understand what is changing and what you need to do next.
What is changing from April 2028?
From 1 April 2028, companies will have to file their annual accounts using only commercial software. The Companies House web and paper filing routes will close.
Accounts will need to be filed in iXBRL format. This is a digital format used to tag financial information so Companies House systems can read it.
For many companies, their accountant's software will already handle this. However, if you currently file your own accounts through Companies House web filing, this is a major change.
Small companies and micro-entities must file profit and loss accounts
Another important change affects small companies and micro-entities. From April 2028, these companies will have to file full profit and loss accounts with Companies House.
At the time of writing, Companies House has said small companies and micro-entities will be able to opt out of having their profit and loss account published on the public register.
This means the figures would still be filed with Companies House, but they may not be visible to the general public if you choose to opt out.
Further detail on how this opt-out process will work is expected in due course.
Abridged accounts will be removed
Small companies won't be able to file abridged accounts. This means there will be less flexibility around filing reduced information. Business owners who have previously relied on abridged accounts should speak to their accountant well before the 2028 deadline.
Audit exemption statements will be strengthened
Companies claiming audit exemption will need to provide a stronger eligibility statement. In simple terms, if your company does not need an audit, you will need to confirm more clearly why it qualifies for that exemption.
This is another reason to make sure your company records are accurate and up to date.
Why are these changes happening?
Companies House is changing the rules to improve the quality of information on the register. The aim is to make company information more accurate, more transparent and harder to misuse.
For business owners, it means more care will be needed when filing accounts and company information.
Don't forget Companies House ID verification
Identity verification is another key change, which came into effect in November 2025. Directors and PSCs now need to verify their identity with Companies House. PSCs are the people who ultimately own or control the company.
If you have not done this yet, we recommend taking action now rather than waiting until a filing deadline approaches.
Once you have verified your identity, you will receive a Companies House personal code. You will need this code to connect your verified identity to each company role you hold.
For example, if you are a director and also a PSC, you may need to connect your code to both roles.
How to verify your identity with Companies House
Here is what the process involves.
1. Check what ID you have available
You can usually verify online using GOV.UK One Login if you have suitable photo ID, such as:
• a biometric passport
• a UK photocard driving licence
• a UK biometric residence permit
• a UK biometric residence card
• a UK Frontier Worker permit
You will also need your current address and the year you moved in.
2. Sign in or create a GOV.UK One Login
You will need a GOV.UK One Login account. If you already have one, you can sign in. If not, you can create one as part of the process.
3. Verify your identity
Companies House will ask you to prove who you are. This can be done by using the GOV.UK One Login app; answering security questions online; or completing checks another way, such as through the Post Office where available.
4. Receive your Companies House personal code
Once your identity has been verified, Companies House will issue you with a personal code. Keep this code safe. It is personal to you, not to the company.
5. Link your code to your company role
This step is important. Verifying your identity is not always the end of the process. You must also connect your personal code to your role at Companies House.
If you are a director, you will need to link it to your director role. If you are a PSC, you will need to link it to your PSC role.
If you are involved with more than one company, you may need to repeat this for each company and each role.
6. Keep your records up to date
Make sure Companies House has the correct details for your company, including your registered email address. Companies House will use this to send important updates and reminders.
What should Rochdale business owners do now?
DWilkinson&Company recommend taking the following steps:
• check who the directors and PSCs are for your company
• make sure each person knows they need to verify their identity
• complete ID verification as soon as possible
• keep your Companies House personal code safe
• speak to us now about how your accounts will need to be filed from April 2028
• review whether your current bookkeeping and accounts processes are ready for software-only filing
Need help?
These Companies House changes are significant, especially for small companies that currently file accounts themselves.
At DWilkinson&Company Chartered Accountants, we help Rochdale business owners stay on top of their filing obligations and understand what the changes mean in practical terms.
If you need assistance with preparing for the April 2028 accounts filing changes, please get in touch with our team at 01706 249058 or email us at office@dwco.co.uk.
