Who is affected
UK companies, directors and accountants, especially small companies and micro-entities.
What is confirmed
On 23 October Companies House announced a pause in mandatory profit-and-loss filing for small companies and micro-entities from April 2028. Software-based iXBRL filing for all UK companies remains in the announced plan. This concerns future implementation, not an immediate software requirement.
The next step
Review accounting-system readiness for 2028 and monitor final requirements.
Primary source published: 23 October 2026
Event date: 23 October 2026
Sources reviewed: 29 October 2026
Effective date: see the primary source for timing
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.