For businesses, the relevant changes do not all arrive on one date. Identity verification is already live, the authorised-agent regime is developing through 2026, and major accounts-filing reforms are now scheduled for 2028.
That phased timetable makes the Companies House changes in 2026 easy to misunderstand. Some requirements are already mandatory; others have been announced but are not yet operative.
Identity verification is already a legal requirement
Mandatory identity verification began on 18 November 2025.
From that date:
- new directors need to meet the identity-verification requirements when incorporating or being appointed
- existing directors enter a 12-month transition process linked to their next confirmation statement; and
- people with significant control, or PSCs, have their own prescribed verification periods.
Companies House is explicit that 18 November 2025 was the start of the transition, not a single deadline on which every existing director suddenly became overdue.
Once an individual verifies, they receive a personal code which is used to connect that verified identity to their Companies House roles. An individual with multiple directorships normally verifies their identity once but uses the code for the relevant appointments.
What existing directors need to do
For an existing director, the practical trigger is the company's confirmation statement.
The director's personal code needs to be provided when the relevant confirmation statement is filed during the transition period.
This makes the compliance exercise a company-secretarial matter as much as an individual one.
A group containing many UK companies should therefore know:
- which directors have verified
- which personal codes have been obtained
- which entities each person serves
- the confirmation-statement dates for those entities; and
- who is responsible for ensuring the verification details are submitted.
Relying on individual directors to remember every appointment becomes increasingly risky as group structures become larger.
PSCs should not simply follow the director timetable
PSC requirements have their own timing rules.
Companies House explains that PSCs have a 14-day period for providing the required verification statement and personal code, but the start of that period varies according to the person's circumstances.
For an existing PSC who is also a director, it can link to the company's confirmation-statement date. For an existing PSC who is not a director, the timing can instead be linked to the PSC's month of birth as shown on the register. New PSCs have a period beginning from registration.
Businesses should therefore maintain a PSC-specific compliance schedule rather than assuming director verification completes every obligation.
What is an ACSP?
An Authorised Corporate Service Provider, or ACSP, is a Companies House authorised agent.
Accountancy and legal practices that want to perform relevant Companies House functions can register as ACSPs provided the applicable conditions are met, including appropriate UK AML supervision.
ACSPs can already verify identities for Companies House. Companies House currently states that filing on behalf of clients through the authorised-agent arrangements will become available no earlier than November 2026.
That date is important because it has already moved during implementation.
For firms providing company-secretarial or accounts-filing services, the operational questions include:
- registration status
- staff access
- AML supervisory details
- identity-check procedures
- record retention; and
- client communications.
Companies House also introduced a “fit and proper” assessment framework for ACSPs in August 2026, reinforcing that authorised-agent status is not simply a technical login credential.
Major accounts filing reforms now start on 1 April 2028
The next major shift concerns annual accounts.
Companies House announced in June 2026 that the package would take effect from April 2028, rather than April 2027. Its current software guidance specifies 1 April 2028 for mandatory software filing.
From that date, all UK registered companies will be required to file annual accounts using commercial software in iXBRL format. Companies House's web and paper-based services for annual accounts will close, although web services will continue for other statutory filings.
This is significant even for very small companies that currently prepare simple accounts manually or use the Companies House web service.
The important implementation question is therefore not merely whether a business already uses accounting software. It is whether its chosen filing process will support the required Companies House submission.
What changes for small companies and micro-entities?
From April 2028, the Government intends small companies and micro-entities to file profit and loss accounts with Companies House.
However, the current policy includes an important privacy protection: those companies will be able to opt out of having the profit and loss account published on the public register. Companies House has said the detailed mechanics of this publication opt-out will be confirmed in due course.
Those two concepts should not be mixed up.
A business may be required to file the information while being allowed to prevent its public publication.
The 2028 package also includes:
- removal of the option to file abridged accounts
- a strengthened eligibility statement for companies claiming audit exemption
- a requirement for the component parts of accounts and reports to be filed together; and
- tighter restrictions around shortening accounting reference periods.
Finance teams should therefore avoid redesigning their 2028 filing process on the assumption that today's small-company filing options will continue unchanged.
Why this matters before 2028
April 2028 may sound distant, but companies typically need systems, year-end processes and adviser arrangements in place well before a statutory filing deadline.
The transition can be more significant for:
- owner-managed companies filing their own accounts
- groups with large UK subsidiary populations
- businesses using bespoke accounts-production processes
- overseas groups whose UK filings are produced centrally
- accountants filing for many clients; and
- companies whose accounting software does not currently produce the necessary filing format.
There is also a data-governance dimension. Software-only filing makes the structure and quality of underlying accounts data more important.
A PDF that looks correct to a human reader is not the same thing as a correctly tagged digital filing.
Practical considerations for boards and finance teams
A proportionate implementation plan should separate the reforms into workstreams.
Identity workstream
Create a register of directors and PSCs, their verification status, codes and due dates.
Filing workstream
Identify which entities currently use web filing, paper filing, commercial software or an external accountant.
Systems workstream
Confirm whether the planned software can support the future accounts-filing requirements.
Adviser workstream
Where an external accountant or company-secretarial provider is used, establish whether it is registered or preparing to operate under the authorised-agent regime where relevant.
Governance workstream
Allocate responsibility. A director's identity verification, a PSC submission and an accounts filing may involve different people internally but still affect the same legal entity.
Audit and accounts-preparation perspective
The reforms can also change year-end logistics.
Where accountants prepare statutory financial statements, the relationship between accounts preparation, tagging and submission should be mapped clearly.
For audit clients, the statutory accounts approved and signed by directors must remain consistent with the version ultimately filed. A more digital filing process does not remove the need for appropriate controls over the final approved version.
Businesses claiming audit exemption from 2028 will also need to consider the enhanced directors' statement confirming both the exemption claimed and qualification for it. Companies House's current accounts guidance flags that future requirement.
What should businesses do now?
- Check the verification status of every director and PSC.
- Map due dates rather than treating November 2025 as one universal deadline.
- Confirm who holds and manages personal codes securely.
- For agents, review ACSP readiness and the latest Companies House implementation timetable.
- Inventory how every group company currently files its accounts.
- Discuss 2028 software capability with the accounts-production or filing provider well in advance.
- Monitor Companies House guidance, especially the detailed P&L publication opt-out arrangements.
Conclusion
The Companies House reforms are not one compliance event. They are a multi-year change to identity, agency and financial-information filing.
For directors and finance teams, the most effective response is to separate what is mandatory now from what must be designed for 2028, while recognising that the implementation timetable can still develop.
Frequently asked questions
Do directors have to verify their identity with Companies House?
Yes. Mandatory identity verification began on 18 November 2025, with transitional arrangements for existing directors.
Do PSCs also have to verify?
Yes, with due dates determined under PSC-specific rules.
When will Companies House require software-only accounts filing?
From 1 April 2028 under current Companies House guidance.
Will small company profit and loss accounts become public?
Small companies and micro-entities are expected to file them from April 2028, but current government policy allows an opt-out from public publication. Detailed implementation is still to be confirmed.
What is an ACSP?
It is a Companies House authorised agent, such as an appropriately registered accountant or solicitor, that can perform specified Companies House functions.
Technical verification notes
The Companies House programme remains implementation-sensitive. In particular, the detailed mechanism for opting out of publication of small/micro profit and loss accounts remains to be confirmed. Recheck live Companies House guidance immediately before publication and periodically thereafter.
Primary sources: Companies House identity-verification guidance · Companies House April 2028 accounts reforms · Companies House ACSP guidance