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This blog post was published under the 2015-2024 Conservative Administration

https://companieshouse.blog.gov.uk/2023/02/10/changes-to-accounts-part-1-moving-to-software-only-filing/

Changes to accounts, part 1: moving to software-only filing

Most accounts at Companies House are filed using software, rather than using paper or our online service, WebFiling. Using software is quick and efficient and improves transparency, traceability, and validation of accounts filings. This adds value to the register and assists our intelligence service in fraud detection.

Most company owners and directors will be aware that, each year, every company must file a set of accounts with Companies House, which show how a company has performed over the accounting period. This is required whether the company is trading or not. Over 4 million sets of accounts are filed each year, providing valuable information and helping to drive confidence in the UK economy.

Economic Crime and Corporate Transparency Bill 2022

When the Economic Crime and Corporate Transparency Bill is passed, along with many other changes such as identity verification, we expect to gain the power to mandate how companies file their accounts. This has provided us with the opportunity to completely review how accounts are filed.

Our vision is to create a single, cost-effective, sustainable way of filing accounts, which will be secure, transparent, and traceable. We also want to enable much wider tagging of accounts data. This means that the data is electronically tagged and categorised to a specialist accounts taxonomy, making it easier for our users to access, analyse and search for data.

Using software is efficient and reliable

There are several ways for a company to file its accounts. Some use our web-based systems (WebFiling and Find and Update Company Information service), or our joint filing service with HMRC (Company Accounts and Tax Online), and a small number of users file on paper.

As accounts become more complex, using software to file them is increasingly attractive. It’s efficient, improves accuracy and provides information that can be relied on when making business decisions.

Companies House has already begun work to move to software-only accounts filing, which will see the removal of all other filing routes for accounts. We’re currently working with software companies to bring in these changes and to create a solution for more complex package accounts, which can currently only be filed using paper.

What you need to do

After the Bill has been passed and achieves Royal Assent, we’ll let you know the timetable for the incremental roll-out of the change to software-only filing.

But there’s no need to wait.

The software is already available for you to make the change now. Over 65% of companies already use software filing as their preferred method.

If you’re a company director and you use an accountant to file your annual accounts, talk to them about software filing to make sure you’re compliant with the upcoming changes. Ask what software they’re already using to file accounts with HMRC.  If you’re a self-filer, presenter, or agent acting on behalf of companies and you do not currently have software, you’ll need to find the right software package for your needs before web-based and paper filing are no longer available for your accounts type.

Once the timeline has been agreed, we’ll make sure that you have time to make the change before it's a legal requirement.

Companies House has made a strategic commitment to become a fully digital filing service. This means we need a fit-for-purpose way to improve the quality and value of information on the register to fulfil our organisational priorities of delivering legislative reform and preventing economic crime.

Keep a look out on our blog for more details about the upcoming changes and what you can do to prepare, and sign up to our newsletter if you’d like to receive regular updates.

For more information about upcoming changes to accounts, read our blog post on changes to small company filing options.

Find out more about the changes to UK company law and how they might affect you.

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52 comments

  1. Comment by Chris posted on

    Just a quick one, so that this is crystal clear. Please can you confirm:

    1) That you are essentially saying that "commercial software" will be the only means of filing Company accounts in future;

    and

    2) That, by implication, CATO will cease to be retained for the submission of tax returns?

    These changes obviously have cost implications for micro entities with very simple business models. Such entities could clearly still file a P&L using CATO (which would eliminate the concerns over fraud). However, unless I have misunderstood things, they will soon need to identify a commercial software provider OR an accountant acting as their agent if they are to remain compliant in future.

    Thanks.

    • Replies to Chris>

      Comment by Amy Soullier - Digital Content Manager posted on

      Yes, commercial software will be needed. However, there are free options available for smaller companies. We will support businesses by signposting them to the software options that match their needs.

      Companies House intends to move to software-only filing of accounts and will eventually cease to use CATO as a submission route. However, that does not necessarily mean that HMRC will stop using CATO for their tax and accounts submissions.

      Hope that helps.

      Amy

      • Replies to Amy Soullier - Digital Content Manager>

        Comment by David posted on

        So small entities will have to file separately to HMRC and Companies House, instead of going through HMRC's online filing and submitting accounts to CH by clicking a button? How friendly. Thanks a bundle.

        • Replies to David>

          Comment by Amy Soullier - Digital Content Manager posted on

          In the short-term, yes, they will have to submitted separately. However, using software means it will only be an additional click to submit it twice. We eventually plan to reduce this to one click to submit to both Companies House and HMRC.

      • Replies to Amy Soullier - Digital Content Manager>

        Comment by Joe Stoner posted on

        Clear as MUD Amy.
        Virtually ALL software is "commercial" Amy.
        What we NEED is a list (prefferable updated REGULARLY!!) on the Co Hse web site of APPROVED software, Please.
        JHS

        • Replies to Joe Stoner>

          Comment by bethanclark posted on

          We are collating the information on software options and the qualifying criteria for potentially free options. This information will be shared on help pages once we have timelines for each stage of the incremental roll-out of the move to software-only filing.

    • Replies to Chris>

      Comment by bethanclark posted on

      Yes, that is correct. Software-only filing will apply to all accounts types and company types.

      Companies House will eventually cease to accept accounts filed via the Company Accounts and Tax Online (CATO) service. However, that does not necessarily mean that HMRC will cease to use CATO for tax and accounts filings.

  2. Comment by Unknown posted on

    At the moment, it is not possible to file LLP accounts electronically.
    Are you going to change this as well?

    • Replies to Unknown>

      Comment by Amy Soullier - Digital Content Manager posted on

      Yes, we’re already working to create a solution for more complex package accounts, which can currently only be filed using paper. Once the legislation with relates to these changes has been passed and the Bill achieves Royal Assent, we will communicate a timetable for the incremental roll-out of the change to software-only filing.

  3. Comment by Michelle posted on

    Will commercial software also be required for filing dormant accounts?

    • Replies to Michelle>

      Comment by Amy Soullier - Digital Content Manager posted on

      Yes, when we make the change to software-only accounts filing, this will see the removal of all other filing routes for all types of accounts. There are free options available for some companies and we will support businesses by signposting them to the software options that match their needs.

  4. Comment by Chris Brown posted on

    I have a company whose sole purpose is to own the freehold of our building. As such it is a dormant company.
    Do I really need to purchase software to tell companies house each year that it is still dormant?
    If there are free software packages - please tell me what they are.

  5. Comment by John Byrne posted on

    Will this apply to Overseas Companies ?

  6. Comment by Trace posted on

    Are free options available for registered charities too?

    • Replies to Trace>

      Comment by Amy Soullier - Digital Content Manager posted on

      We are collating the information on free software options and the qualifying criteria. This information will be shared on help pages once we have timelines for each stage of the incremental roll-out of the move to software-only filing.

  7. Comment by Sian posted on

    So software will be needed to file accounts with Companies House and separately to file with HMRC requiring the same data to be input twice? That's costly in time and money for a small business.

    • Replies to Sian>

      Comment by Amy Soullier - Digital Content Manager posted on

      Although the accounts will need to be submitted separately to Companies House and HMRC, using software means it will only be an additional click to submit it twice. We eventually plan to reduce this to one click to submit to both Companies House and HMRC.

  8. Comment by John posted on

    Will this free software run on free Operating Systems such as Linux? (The last thing this country needs is yet more lock-in to proprietary, often bloated & non-free, software.)

    • Replies to John>

      Comment by Amy Soullier - Digital Content Manager posted on

      We are collating the information on free software options and the qualifying criteria. This information will be shared on help pages once we have timelines for each stage of the incremental roll-out of the move to software-only filing.

  9. Comment by Alan posted on

    Can you assure me that Fujitsu will not be involved, as it would seem that since the great post office software (Horizon) debacle which ruined many honest postmasters' lives with its software failings, many people have lost faith in 'secure online software systems', or indeed the British Legal institution since its travesty of justice to deal quickly and appropriately at such a time when these systems fail? If the Companies House accounts system fails it could be, perhaps, like a nuclear catastrophe in regards to the British finances and security of British business. Huge companies are not immune to cyber attacks, we regularly hear of them and it causes a lot of disruption. How can we be sure the British Government systems are impregnable? Rather like an aircraft carrier, it becomes quite a target and may not be invincible. I have to say I have my reservations about the wisdom of this move. Better a few small errors than one that could perhaps affect us all.

    • Replies to Alan>

      Comment by Amy Soullier - Digital Content Manager posted on

      We cannot comment on the use of individual companies who may partner with government departments and agencies to deliver technical solutions and services.

      However, software filing of accounts is already the primary method of filing and is safe and secure.

  10. Comment by JNP posted on

    We are a not-for-profit company and have been given exemption from filing accounts with HMRC.
    We are exempt from corporation tax.
    The company exists to look after our village green and recreation area.
    We do not make a profit.
    We do not employ anyone.
    Our income (what little there is) comes from donations and the ocassional grant.
    In the above responce you said there were free options - can you tell us what those are?

    • Replies to JNP>

      Comment by Amy Soullier - Digital Content Manager posted on

      We are collating the information on free software options and the qualifying criteria. This information will be shared on help pages once we have timelines for each stage of the incremental roll-out of the move to software-only filing.

  11. Comment by Rick posted on

    Does this mean there will no longer be a free option to file accounts for a small micro sized company?

    • Replies to Rick>

      Comment by Amy Soullier - Digital Content Manager posted on

      Not necessarily. We are collating the information on free software options and the qualifying criteria. This information will be shared on help pages once we have timelines for each stage of the incremental roll-out of the move to software-only filing.

  12. Comment by Philip posted on

    Can you pleased provide a list of free software to enable filing in the future. I use the Webfiling because the cost of software's monthly fees are prohibitive and quite frankly are a rip-off given it's just a matter of common sense bookkeeping for many businesses. Thank you

    • Replies to Philip>

      Comment by Amy Soullier - Digital Content Manager posted on

      We are collating the information on free software options and the qualifying criteria. This information will be shared on help pages once we have timelines for each stage of the incremental roll-out of the move to software-only filing.

  13. Comment by Ian Reid posted on

    Dear Amy,

    I am concerned this will mean more work for me, as a v. small company I have to do everything, studies for clients, travel, and admin including preparing accounts and use HMRC/ Companies House joint web filing service which has worked out well for me. Now I will have to obtain and learn a new package with these proposals, it looks like a lot of 'make' work really. What about keeping an easy service for small businesses like mine with simple affairs to avoid adding beaurocracy. There won't be any more tax paid than now, I have satisfied bank fraud checks and have the same company details for 20 years. Can I suggest an easy service is maintained for small companies with less than £100,000 revenue, based on the current set up, the status quo. For larger ventures supported by accountants ( 60% of companies using accouts software?) then a change over is all supported, but for the small independent venture this proposal is not attractive and will add to the admin burden.

    • Replies to Ian Reid>

      Comment by Amy Soullier - Digital Content Manager posted on

      These changes are in line with other changes set out in the Economic Crime and Corporate Transparency Bill to improve the quality and value of information on the register and help fight economic crime.

      Additionally, as accounts evolve it becomes less and less practical to maintain different systems for different accounts types.

      Using software improves transparency, traceability, and validation of accounts filings. This will help tackle economic crime and provide more information for enforcement agencies and the public.

  14. Comment by Iain posted on

    Pleas clarify. The current, very user friendly and efficient WebFiling process is to be retained or scrapped?

    • Replies to Iain>

      Comment by Amy Soullier - Digital Content Manager posted on

      When we make the change to software-only accounts filing, this will see the removal of all other filing routes for accounts. This includes our WebFiling service. Once the legislation which relates to these changes has been passed and the Bill achieves Royal Assent, we will communicate a timetable for the incremental roll-out of the move to software-only filing.

  15. Comment by J G Middleton posted on

    When are you going to include L L P's in this facility? At present it appears that the Powers that be refuse to enable limited Partnerships the opportunity to file electronically Why?

    • Replies to J G Middleton>

      Comment by Amy Soullier - Digital Content Manager posted on

      Software-only filing will apply to all accounts types and company types. We’re already working to create a solution for more complex package accounts, which can currently only be filed using paper. Once the legislation with relates to these changes has been passed and the Bill achieves Royal Assent, we will communicate a timetable for the incremental roll-out of the change to software-only filing.

  16. Comment by Deborah Hamilton posted on

    I manage a large conglomerate of companies which contains approximately 100 UK companies. Some of these companies have their financial results consolidated in the accounts of a non-UK/non-EU parent. Therefore we are obliged to file the parent's accounts with the subsidiaries.
    How will we file these parent accounts in future, when the parent has no statutory obligation to produce their accounts in the format you require?
    Thank you.

    • Replies to Deborah Hamilton>

      Comment by bethanclark posted on

      Software-only filing will apply to all accounts types and company types. We’re already working to create a solution for more complex package accounts, which can currently only be filed using paper. Once the legislation with relates to these changes has been passed and the Bill achieves Royal Assent, we will communicate a timetable for the incremental roll-out of the change to software-only filing.

  17. Comment by John Muirhead posted on

    I am in full agreement of the need to submit P&L statements for small and micro entities and also the disappearance of the abridged accounts reporting. However, I am slightly concerned by the disappearance of web based filing and CATO.
    I note that you will be signposting free commercial software vendors but please ensure these vendors do not offer a free product but only for a limited time. Let's not forget the meaning of "commercial" - if such vendors receive no income from such products their shelf-life is often quite short.

    • Replies to John Muirhead>

      Comment by bethanclark posted on

      We are collating the information on potentially software options and the qualifying criteria for free options. This information will be shared on help pages once we have timelines for each stage of the incremental roll-out of the move to software-only filing. However, we will not be able to influence how long any individual product is available for or it’s cost. Businesses and accountants will need to apply their own judgement when selecting the right product for their needs.

  18. Comment by Julia posted on

    I have a quick question - I have found a list of Companies House approved software which indicates the type of company it is suitable for. I deal with a CIC (Community Interest company) This isn't shown on the page - it is different both from a charity and from a limited company How can I find out what software is suitable for that?

    • Replies to Julia>

      Comment by bethanclark posted on

      We are collating the information on software options and the qualifying criteria for potentially free options. This information will be shared on help pages once we have timelines for each stage of the incremental roll-out of the move to software-only filing.

  19. Comment by Alan posted on

    Will non-trading companies with dormant accounts also need to file their dormant accounts using approved accounting software?

  20. Comment by Samantha Proctor posted on

    Recently our software provider has started saying you no longer accept AA02 forms electronically. Will this be reverting back any time soon?

  21. Comment by Antonio Rinaldi posted on

    Hi there,
    Any updates on the software list for software-filing?

    • Replies to Antonio Rinaldi>

      Comment by Luke C posted on

      Hi Antonio, thank you for your question.

      We're currently developing new content with the Government Digital Service (GDS) to help users find a suitable software provider for their company. We hope to publish the first version of this guidance in the next few months. For the latest news and updates you can sign up to the Companies House newsletter at https://public.govdelivery.com/accounts/UKCH/subscriber/new.

  22. Comment by Angeline Dunstan posted on

    Hello,

    Could I please confirm something? As a charity, we operate as a trust, but we submit the return to Companies House for our Trustee company accounts, which are nil accounts.
    Do we need to explore software filing options for nil accounts, or is there an alternative free option available for this filing.

    Thank you.
    Angeline

  23. Comment by N R Fisher posted on

    How long till the Roll Out of “Software Only”?

    • Replies to N R Fisher>

      Comment by Luke C posted on

      Thank you for your question.

      We're currently developing new content with the Government Digital Service (GDS) to help users find a suitable software provider for their company. We hope to publish the first version of this guidance in the next few months. For the latest news and updates you can sign up to the Companies House newsletter at https://public.govdelivery.com/accounts/UKCH/subscriber/new.