Annual filings and deadlines

Companies House changes 2024 to 2028: a timeline for small companies

Last checked against official sources. General information, not legal or tax advice.

In short

This timeline sets out six dated changes for small companies between March 2024 and April 2028, from registered email and address rules to identity verification, online-only strike-off objections and software-only accounts filing.

Quick answers

  1. When did Companies House identity verification start?
    It became a legal requirement on 18 November 2025. Existing directors give their personal code as part of the company's next confirmation statement, during a 12-month transition period.
  2. What happened to company registers of directors and PSCs on 18 November 2025?
    They ended. The company's own register of directors, register of secretaries and PSC register ended on 18 November 2025, when the Companies Act sections requiring them were omitted.
  3. What changed at Companies House on 4 March 2024?
    Every company must have a registered email address and an appropriate registered office at all times, with no PO Box.
  4. Can I still object to a strike-off by email?
    Not from 1 December 2026. From that date, Companies House will only accept objections to a company being struck off through its online service.

In more detail

Most come from the Economic Crime and Corporate Transparency Act 2023. One comes from HMRC.

The table below gives each date, what changed and what to do, and each year links to the guide with the full detail. Dates are checked against GOV.UK and legislation.gov.uk.

The timeline at a glance

These are the dates that matter most for a small private limited company. Check the linked guide before you act on any of them.

Companies House and HMRC changes for small companies, 2024 to 2028
DateChangeWhat to do
4 March 2024Registered email address required; registered office must be an appropriate address at all times (no PO Box); lawful purpose statementGive a registered email, check the registered office, and make the lawful purpose statement on each confirmation statement
2 May 2024Companies House can issue financial penalties for company law offencesAct on any warning notice within its time limit
18 November 2025Identity verification becomes a legal requirement; company registers of directors, secretaries and PSCs ended on 18 November 2025Directors verify and give personal codes on the next confirmation statement
31 March 2026HMRC's 'File your accounts and Company Tax Return' service closesUse commercial software for Company Tax Returns; file accounts with Companies House
1 December 2026Objections to a company being struck off are online onlyUse the Companies House online service, not email
1 April 2028Accounts must be filed using commercial softwarePlan which software, or which agent, will file your accounts

2024: registered email, appropriate address, lawful purpose and penalties

On 4 March 2024, Companies House started the first changes under the Economic Crime and Corporate Transparency Act. Every company must now give Companies House a registered email address, which is used to contact the company and is not published on the public register. If your company has not given one yet, it must be provided on the next confirmation statement.

From the same date, a company's registered office must be an appropriate address at all times, and a PO Box is no longer allowed. Our guide can I use my home address as the registered office explains what counts as appropriate.

Subscribers now confirm a lawful purpose when they form a company, and every confirmation statement must state that the company's intended future activities are lawful. How to file a confirmation statement shows where this appears.

On 2 May 2024, the Financial Penalty Regulations took effect. Companies House can now issue financial penalties as an alternative to prosecution. Its guidance gives amounts from £250 to £2,000, depending on how serious the offence is and whether it has happened before, and a warning notice comes first.

Source: Companies House begins phased roll out of new powers to tackle fraud

2025: identity verification and the end of some company registers

Identity verification became a legal requirement on 18 November 2025. Directors and people with significant control must verify their identity and get a Companies House personal code. Existing directors give their personal code as part of the company's next confirmation statement, during a 12-month transition period. Our guide to Companies House identity verification covers who verifies, how and when.

On 18 November 2025, the Companies Act sections requiring a company to keep its own register of directors, register of directors' residential addresses, register of secretaries and PSC register were omitted, so those company registers ended on 18 November 2025. Read statutory registers for a limited company for what a company still keeps.

Source: When you need to verify your identity for Companies House

2026: HMRC's joint filing service closes and strike-off objections go online

HMRC's 'File your accounts and Company Tax Return' online service closed on 31 March 2026. From 1 April 2026, Company Tax Returns go to HMRC through commercial software, and annual accounts still go to Companies House. Our guide to filing a Company Tax Return after the HMRC service closed sets out the options.

From 1 December 2026, Companies House will no longer accept objections to a company being struck off by email. Objections must be made through its online service. If you need to stop a strike-off, see how to object to a company strike-off.

Source: Filing company accounts and tax returns if you previously used the HMRC online service

2028: software-only accounts filing

From 1 April 2028, all companies must file their accounts with Companies House using commercial software. GOV.UK says the web and paper services will close for accounts filings, with no transition period. Web filing stays available for other filings, such as confirmation statements.

GOV.UK says this applies to all companies, so dormant companies are included. Our guide to software-only accounts filing from 2028 explains what else changes and how to prepare.

Source: Using software to file your company's information

What a small company should check now

Most of these changes are already in force. A short check now saves a rejected filing later.

  1. Look up the company on the Companies House register and check the registered office is an appropriate address.
  2. Make sure Companies House holds a registered email address that someone reads.
  3. Check every director has verified their identity and has a personal code before the next confirmation statement.
  4. Confirm the company files its Company Tax Return through commercial software, if it has to file one.
  5. Decide how the company will file its accounts from 1 April 2028.

How SimpleFilings can help

SimpleFilings files confirmation statements, registered office and registered email changes and other Companies House forms once you approve them. Our £4.99 service fee is separate from any Companies House fee. We do not carry out identity verification: every director must verify with Companies House, or through an Authorised Corporate Service Provider, and give us their personal code.

Frequently asked questions

When did Companies House identity verification start?

It became a legal requirement on 18 November 2025. Existing directors give their personal code as part of the company's next confirmation statement, during a 12-month transition period.

What happened to company registers of directors and PSCs on 18 November 2025?

They ended. The company's own register of directors, register of secretaries and PSC register ended on 18 November 2025, when the Companies Act sections requiring them were omitted.

What changed at Companies House on 4 March 2024?

Every company must have a registered email address and an appropriate registered office at all times, with no PO Box. Subscribers confirm a lawful purpose when forming a company, and each confirmation statement includes a statement that the company's future activities are lawful.

Can I still object to a strike-off by email?

Not from 1 December 2026. From that date, Companies House will only accept objections to a company being struck off through its online service.

When does software-only accounts filing start?

From 1 April 2028. All companies must then file their accounts with Companies House using commercial software, and the web and paper routes close for accounts filings.

Official sources

12

Written and checked by SimpleFilings against these official pages. Last checked . SimpleFilings is operated by ONAF Limited (company number 12589383), an independent firm, not part of Companies House, HMRC or the government.

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