Are abridged and filleted accounts being abolished in 2028?

By Ben Davies · Updated 23 October 2026

No. On 23 October 2026 the government paused the plan that would have made small companies and micro-entities file a profit and loss account at Companies House from April 2028. Companies House has confirmed that companies can still file abridged and filleted accounts after 1 April 2028.

Many articles written between June and October 2026 say both formats are being abolished. That was the plan announced on 9 June 2026. It is no longer the plan.

What the two formats are

• Filleted accounts. A small company or micro-entity files its balance sheet and leaves out the profit and loss account. The profit and loss account is still prepared, for the company's own records and for HMRC, but it doesn't go on the public register. Most micro-entity accounts are filed this way. See do you file a profit and loss with micro-entity accounts?
• Abridged accounts. A small company files a shortened balance sheet and profit and loss account, with fewer lines than the full version. Every shareholder has to agree to it.

Both stay available after April 2028. A dormant company's accounts are simpler again: its dormant accounts are a balance sheet and a few short statements, with no profit and loss account filed.

What does change in April 2028

The way accounts are filed. From 1 April 2028 all company accounts, whatever their format, must go through commercial software in iXBRL (the digitally tagged format). Companies House stops taking accounts on its website or on paper. There are also some smaller changes, including a fuller audit-exemption statement on the balance sheet. See what was paused and what wasn't.

Where DormantFile fits

DormantFile files dormant accounts and micro-entity accounts for non-trading companies, through the Companies House software channel that becomes compulsory in 2028. The nil Company Tax Return (CT600) is covered too, from £19/year.