Filing dormant company accounts after April 2028: what changes and what software can do it
acrenvo.com/guides/dormant-company-accounts-after-april-2028, last reviewed 31 October 2026
Priya is fictional. A few years ago she set up a limited company for a business she has not started yet, and since then it has done nothing at all. Once a year she files its accounts herself on the Companies House website, which takes her a few minutes. She has heard that the website is closing for accounts. She wants to know whether that reaches a company that does nothing, what she will need instead, and whether there is software that handles dormant accounts. This guide answers those questions from what Companies House and HMRC have published.
What a dormant company files today
A quiet company still has an accounts duty, and Companies House says so plainly in its main guidance on accounts: “All companies must file annual accounts with Companies House - even if you’re dormant or not trading.” HMRC’s guidance on its closed filing service repeats the point. You still need to file accounts with Companies House annually even if your company is dormant.
The accounts can be shorter than a trading company’s, which is part of why Priya finds them quick. GOV.UK says that if your company is small, a micro entity or dormant, you might be able to send simpler (‘abridged’) accounts.
The tax side depends on what HMRC has asked the company to do. GOV.UK puts it like this: “If HMRC issues you a notice to deliver a Company Tax Return then you have a legal obligation to submit a return.” There is also a narrow exemption for some organisations. GOV.UK says that you may be able to apply for a Corporation Tax filing exemption if you are a charity, community amateur sports club, or flat management company, and your company or organisation is dormant.
What changes in April 2028
Companies House is moving every company’s accounts to software, and its announcement makes no exception for a company that is not trading. From 1 April 2028, all companies must file their accounts using commercial software. This applies to companies who file accounts themselves, and companies who use a professional (such as an accountant) to file their accounts.
From this date, our web and paper-based services will be closed for accounts filings. This means there will be no transition period. Any accounts due after this date must be filed using software. This includes revised accounts.
So the website route Priya uses for her accounts stops on 1 April 2028. GOV.UK says annual accounts are due 9 months after your company’s financial year ends. For a financial year ending in July 2027 or later, that deadline falls in April 2028 or later, after the website has closed for accounts. The guide to micro-entity and small company accounts after April 2028 works this through for other year ends.
Priya is far from the only director who files this way. In September 2026, 24.2% of the accounts filed electronically at Companies House came through its own service, as our monthly counts of the software used to file company accounts show.
The format and the details software needs
Software is only half of the change, because the accounts also have to arrive in a tagged format called Inline eXtensible Business Reporting Language, or iXBRL. Companies House says: “As announced earlier this year, from April 2028, we will require all UK registered companies to file their accounts in Inline eXtensible Business Reporting Language (iXBRL) format using commercial software.” It describes that format as follows. This is a worldwide technical standard that combines HTML with machine readable ‘tags’. It allows documents to be read by both machines and humans. For a dormant company the accounts are short, but the same rule applies to them.
If you already use software to prepare or file accounts, check with your provider that it can support the new requirements. Not all software supports the iXBRL tagging you’ll need to file digital accounts.
Companies House also lists what any filing through software needs from the company. To file company documents using software, you’ll need:
- your company authentication code
- to apply for a presenter account - you’ll get a presenter ID and code
- to apply for a Companies House credit account (if you need to file documents with a fee)
The rest of what Priya files with Companies House stays on the website. Companies House web filing services will remain available and fully supported for non-accounts filings, including confirmation statements and updates to director details.
Software that handles dormant accounts
Companies House’s own finder lets you search for software by the type of accounts it files, and dormant accounts are one of the types it offers. Companies House does not endorse or recommend particular products. Contact providers directly for support or guidance.
We compare 11 products that are on both HMRC’s list for the Company Tax Return and Companies House’s list for accounts. When we read Companies House’s list on 25 October 2026, nine of them were listed there for dormant accounts.
We also read each provider’s own pages, and six of the 16 company filing products we compare say there that they handle dormant company accounts. The others do not say either way on the pages we read, which is not the same as saying no, so it is worth asking the provider. One of those files the Company Tax Return only and was not on Companies House’s list, so we do not show it as a way to file accounts once only software is accepted.
The company filing products we compare shows each product’s Companies House listing, its published price and the day we checked it.
If someone else files for you
Some directors of dormant companies would rather not buy software for one short filing a year, and Companies House accepts that. If you do not want to buy commercial software, you can hire a professional (such as an accountant) to file on your behalf. A professional can help you file and stay compliant - but you’re still legally responsible for your company’s accounts, records and performance.
Questions about dormant company accounts after April 2028
Does a dormant company have to file its accounts through software from April 2028?
A dormant company is covered by the change, because Companies House’s rule applies to every company. From 1 April 2028, all companies must file their accounts using commercial software. This applies to companies who file accounts themselves, and companies who use a professional (such as an accountant) to file their accounts. You still need to file accounts with Companies House annually even if your company is dormant.
Can a dormant company still file its confirmation statement on the Companies House website?
A dormant company can keep using the website for its confirmation statement, because only accounts move to software. Companies House web filing services will remain available and fully supported for non-accounts filings, including confirmation statements and updates to director details.
Does a dormant company send a Company Tax Return?
Whether a dormant company sends a Company Tax Return turns on HMRC’s notice to deliver one. If HMRC issues you a notice to deliver a Company Tax Return then you have a legal obligation to submit a return. You may be able to apply for a Corporation Tax filing exemption if you are a charity, community amateur sports club, or flat management company, and your company or organisation is dormant.
When will a dormant company’s first accounts through software be due?
A dormant company’s accounts are due 9 months after your company’s financial year ends, so a financial year ending in July 2027 or later has its accounts due in April 2028 or later. By then the website has closed for accounts, which happens on 1 April 2028.
More in: Company accounts and Company Tax Returns
Next in this stage
Filing micro-entity and small company accounts after April 2028: iXBRL, abridged accounts and your first software filing
From 1 April 2028, a micro-entity or small company must file its accounts with Companies House through software, in iXBRL. This guide explains what stays the same for abridged and filleted accounts, what iXBRL means, how software for the accounts differs from software that also files the Company Tax Return, and when your first filing by software falls.
Other guides in this stage
- HMRC's free company filing service has closed: what a company needs now
- Company accounts by software only from April 2028: what Companies House requires
- Company Tax Returns, iXBRL and what filing software has to do
- Limited-company landlords: what the company files, and why MTD for Income Tax does not reach it
- Companies House identity verification for new directors
- Company accounts and Company Tax Return deadlines, and the penalties for filing late
- Correcting company accounts and amending a Company Tax Return
- Getting ready to file company accounts by software: your authentication code and presenter account
- When an accountant files your company accounts: what stays with the director
Sources
- GOV.UK: filing your Companies House accountsGOV.UK changed this page on : GOV.UK’s note on the change to GOV.UK: filing your Companies House accounts
- GOV.UK: filing company accounts and tax returns if you previously used the HMRC online service
- GOV.UK: Company Tax Return obligations
- GOV.UK: Companies House update to accounts filing from April 2028
- GOV.UK: using software to file your company's informationGOV.UK changed this page on : GOV.UK’s note on the change to GOV.UK: using software to file your company's information
- GOV.UK: prepare annual accounts for a private limited company
- GOV.UK: accounts and tax returns for private limited companies
- GOV.UK: find software for filing company accounts (Companies House)
This is general information, not tax, accounting or legal advice. For advice on your own company, speak to an accountant or tax adviser.