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UK filing essentials: What businesses must do now, and what’s changing next

January 30, 2026

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Accounting

Tax advice

Compliance in the UK is shifting. The filings themselves are familiar, but the rules around digital access, identity checks and reporting are tightening. Over the next year, businesses will see changes across Companies House and HMRC, driven by a push for stronger transparency, better security and more consistent digital records. This matters because small gaps in access, data and process can create real friction when deadlines land.

Compliance is becoming more digital, more verified, and more frequent

UK business compliance is entering a new phase. The day-to-day obligations have not disappeared, but the infrastructure around them is changing quickly. More of the process now depends on secure digital access, clearer responsibility for who is acting on behalf of a company, and records that can stand up to more regular reporting.

There are two forces driving most of the reforms. First, trust and transparency: government is tightening controls to reduce fraud, prevent misuse of company structures, and improve the accuracy of the public register, which is why identity verification is being introduced for officers and People with Significant Control (PSCs). Second, digital-first reporting: both Companies House and HMRC are standardising access and pushing towards more consistent digital records, making compliance less of an annual clean-up and more of an ongoing process.

What’s changing, and why it matters

Most UK businesses deal with two compliance systems in parallel: Companies House, which governs the public record of the company, and HMRC, which governs tax and reporting. What’s changing now is not simply a new form or a new deadline. It’s the way these systems are being tightened and modernised.

This matters because compliance is increasingly linked to day-to-day operations. When access is unclear, key credentials are missing, or records are not kept in a usable way, filings become reactive, stressful, and easier to get wrong. Staying ahead is not about doing more admin. It’s about having clear ownership of access and maintaining records in a way that makes filing routine rather than disruptive.

Companies House: the current baseline and what’s changing next

On the Companies House side, the focus is on security and integrity of the register, including stronger sign-in controls and identity verification.

Companies House area Current New change Date
Annual accounts Annual accounts filing requirement
Confirmation statement File at least once every 12 months Digital filing fee increases to £50 1 Feb 2026
WebFiling access File online via Companies House WebFiling Sign-in moves to GOV.UK One Login 13 Oct 2025
Director & PSC identity verification Directors/PSCs recorded on the register Identity verification becomes a legal requirement (transition period) From 18 Nov 2025

Companies House accounts reforms

UNDER REVIEW

Companies House is working on reforms that would increase what small companies and micro-entities must file publicly. This includes profit and loss accounts becoming mandatory, small companies also filing a directors’ report, and removing the option to file abridged accounts.

These changes are still under review, and Companies House has said businesses will receive at least 21 months’ notice before any changes take effect.

HMRC filings: today’s essentials and the next phase of reporting

On the HMRC side, the direction is towards digital-first record keeping and more regular reporting, which puts greater weight on bookkeeping quality and the consistency of your processes throughout the year.

HMRC area Current New change Date
Corporation Tax (limited companies) Company Tax Return due 12 months after period end; tax payment usually due 9 months + 1 day after period end
VAT (if registered) Digital VAT records + digital submission via compatible software (MTD for VAT)
PAYE / payroll (if you employ people) RTI reporting (FPS on or before payday)
Making Tax Digital for Income Tax (MTD ITSA) Annual Self Assessment for sole traders / landlords Digital records + quarterly updates via MTD-compatible software (phased by income) 6 Apr 2026 (£50k+, 2024/25) / 6 Apr 2027 (£30k+, 2025/26)

Conclusion

Compliance is becoming more digital, more verified, and more process-driven. The best way to stay ahead is not to memorise every rule change, but to keep the basics consistently under control: clear ownership of access, clean statutory information, and records that are accurate enough to support digital reporting without a last-minute scramble.

If these changes feel overwhelming, you’re not alone. If you want help sense-checking what applies to your business, tightening your process, or simply making sure nothing gets missed, get in touch with Folio Partners. We take a software-first approach that keeps your records clean and your reporting up to date, so compliance becomes routine rather than reactive.

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