Companies House software-only filing from 2027: Dormant Companies

Companies House has recently announced a major change in how UK companies must file their annual accounts. Starting 1 April 2027, all companies will be required to file accounts digitally using commercial software. This means the current options of filing via Companies House’s web portal or sending paper accounts will be discontinued from that date.

If you own a dormant company (one that hasn’t traded), you might be used to the simple online Companies House WebFiling form for dormant accounts – but that too will be phased out. Don’t worry, though – you have plenty of time (about 21 months from now) to prepare for this transition, and the changes are ultimately aimed at making filings easier and more secure for everyone.

These changes are part of a broader update to UK company law. Companies House has indicated that more guidance and details will be provided in the coming months as the implementation date draws nearer. The key takeaway is that after April 2027, all companies – even the smallest dormant ones – will have to use the digital route for accounts filings, and they’ll need to file a bit more information than before.

Good news! If you already use software to file your company’s accounts (or if you’re using our Just Dormant Accounts online filing service), you don’t need to do anything different – you’re already ahead of the game! The new requirements will mainly affect those who currently rely on paper forms or the Companies House WebFiling template.

How does this affect dormant companies?

If you run a dormant company, you might be thinking: “My company doesn’t even trade or have any financial activity – do I really need to worry about this?” It’s true that dormant companies have very simple accounts, but the new rules do affect you in a few ways:

• Mandatory software filing: Even dormant companies must file annual accounts, and from 2027 onwards, you’ll have to do this via software. Many owners of dormant companies have been using the quick Companies House WebFiling template for dormant accounts (a simplified online form) or even sending in paper form AA02. These options will no longer be available after April 2027. You will need to use a software solution (or a service like an accountant or Just Dormant Accounts’ online filing software) to submit your dormant accounts electronically.

  
  

• Including a Profit and Loss statement: Historically, dormant company accounts required only a balance sheet and a few notes, and no profit-and-loss account was filed (since there’s no trading activity). Under the new regime, however, a profit and loss account will be required even for micro-entities. For a dormant company, this P&L statement will simply show zero income and zero expenses (assuming truly no activity), along with perhaps a note that the company is dormant. This might feel like an unnecessary formality, but it’s now part of the compliance checklist. Rest assured, it doesn’t mean you owe tax or anything – it’s purely for disclosure purposes. Our software will automatically generate this no-activity P&L for you as needed.

  
  

• Directors’ confirmation of dormancy: As mentioned, when claiming the dormant company audit exemption, directors will need to make a statement confirming the company is entitled to that exemption. In practice, for dormant accounts, this statement will appear on the balance sheet (something like: “The directors confirm that the company has been dormant and is entitled to exemption from audit under section 480 of the Companies Act.”). This is likely something you’ve informally acknowledged before, but now it must be explicitly included. It’s meant to hold directors accountable to the truth – which is not an issue for genuine dormancy. Our online automated service will ensure this statement is included so you remain compliant.

  
  

• No more free joint filing service: Some dormant companies might have taken advantage of the joint filing service (where you could file accounts to Companies House and HMRC together for free). Note that HMRC and Companies House are closing their free joint filing service by March 2026 (ahead of these changes). This is part of the move to commercial software. So either way, before your accounts due date in 2027, you’ll need a new method in place. If you were using that service, now is a good time to plan an alternative.

  
  

• Staying small: Dormant companies by nature fit the micro-entity definition (very small companies). Just as a reminder, micro-entities are companies with very low turnover (<= £632k), assets (<= £316k) and few employees – and dormant companies typically have zero turnover and assets, so they definitely qualify. That means all the new micro-entity filing rules apply to you. The upside is micro-entities still won’t need to file a directors’ report (that requirement is waived for micro companies). So your dormant accounts will include a balance sheet, notes, a profit & loss page, and the audit exemption statement – but no detailed business review or directors’ report is necessary.

  
  

Bottom line for dormant companies: you will have to adopt a software-based filing process for your annual accounts, and include a couple of extra pieces of information in those accounts. The changes are not meant to burden true dormant businesses with unnecessary work, but rather to close loopholes for those falsely claiming to be dormant. If you’re legitimately dormant, your accounts will still be extremely simple – and using an automated software tool like ours can actually make the submission process quicker than filling out forms by hand once you’re used to it.

How to prepare

April 2027 may feel far away, but it’s wise to start preparing early. Companies House has given an ample notice period so that every business has at least one full accounting year plus 9 months to make the switch. Here are some steps you can take to ensure you’re ready well before the deadline:

1. Mark the date and plan ahead: Make a note of the 1 April 2027 changeover. Consider when your company’s accounts are due each year. If, for example, your next accounts filing deadline is after that date, you’ll definitely need to use software for that filing. It might even be beneficial to try filing via software like ours for your 2025 or 2026 accounts to get comfortable with the process before it becomes mandatory.

   
   

2. Choose the right software or service: Research and select a solution that fits your needs. There are many software providers that offer accounts filing functionality – from full-fledged accounting packages to simple, affordable tools for micro companies. Companies House provides a list of software for filing company accounts on this link with ours included.

   
   

3. Consider using Just Dormant Accounts: Our online filing service for dormant company accounts is designed to make this process as painless as possible. We specialize in dormant accounts, so our system will automatically create the required statements (balance sheet, P&L with no activity, exemption notes) and file them electronically with Companies House. Essentially, we act as that “commercial software” on your behalf. If you’re a customer already, you’re all set – we are already filing your accounts digitally. If not, you might find our service a hassle-free way to handle your dormant filings going forward. We’ll ensure your 2027 accounts and beyond meet the new requirements with minimal effort on your part.

   
   

4. Stay informed: The regulatory details are still evolving. Companies House will be releasing more guidance, and we expect further updates as 2027 approaches. To keep up to date, you can follow the official “Changes to UK company law” updates website or subscribe to Companies House’s email newsletters. We at Just Dormant Accounts will also keep our blog updated with any important news or tips to help our customers through the transition. By staying informed, you’ll avoid any last-minute surprises.