Statutory Reporting and the 2028 Companies House Changes
Mandatory software-only iXBRL filing arrives in 2028. For groups with many UK entities, now is the time to move from Word and Excel to a structured, repeatable process.
The end of manual accounts filing
Companies House is moving to mandatory software-only filing. Annual accounts filed on or after 1 April 2028 must be submitted in iXBRL format using commercial software, and the existing web and paper filing routes for accounts are being withdrawn. The timetable was confirmed by the government in June 2026, after the earlier 2027 plan was paused.
For a single company, this is a modest change. For a group with twenty, fifty, or a hundred UK entities, preparing tagged accounts by hand does not scale. The practical choice is between manual iXBRL tagging - which is slow and error-prone across many entities - or a platform that generates consistent, tagged accounts natively.
Why act now2028 is closer than it looks
A statutory reporting transformation is not a quick switch. It involves understanding your entity structure, mapping your chart of accounts to disclosure categories, configuring templates for each GAAP in scope, and testing outputs against real accounts. Groups that begin scoping early move into the new regime calmly; those that leave it late risk a scramble across multiple year-ends at once.
From manual today to automated tomorrow
Template design and build
We configure the global account templates that produce consistent financial statements across every entity in scope, with disclosures populated directly from trial balance data.
iXBRL and digital filing readiness
Built-in iXBRL tagging and Companies House integration, so tagged accounts are produced natively rather than bolted on at the end.
Chart of accounts mapping
We map your COA to disclosure categories and set up the roll-forward logic for opening balances and prior-year comparatives.
Integrated with corporate tax
We implement statutory reporting standalone or fully integrated with ONESOURCE Corporate Tax, so data flows cleanly between compliance and reporting.
Frequently asked questions
When do the Companies House filing changes take effect?
Mandatory software-only filing applies to annual accounts filed on or after 1 April 2028. This was confirmed by the government in June 2026, after the original 'periods beginning on or after 1 January 2027' timetable was paused. From that point, accounts must be filed in iXBRL format using commercial software, and the existing web and paper filing routes for accounts are being withdrawn.
What does software-only filing actually mean for our group?
Every set of statutory accounts will need to be prepared and tagged in iXBRL and submitted through approved software. For a group with a handful of UK entities that is manageable. For groups with twenty, fifty, or a hundred entities, manual tagging scales badly, so most are moving to a structured, template-driven process that produces tagged accounts natively.
Do we need ONESOURCE Statutory Reporting to comply?
No single product is mandatory; the requirement is iXBRL filing via software. But for multi-entity groups, a templated platform such as ONESOURCE Statutory Reporting (OSR) is a natural fit because it produces consistent, tagged accounts across many entities from a single configuration. We implement OSR where it fits, and are happy to tell you honestly if a lighter approach would serve you better.
How long does it take to get ready?
It depends on the number of entities, the GAAPs in scope, and how well-organised your chart of accounts is. A focused implementation for a group with a clear COA can be delivered in a few months; more complex groups should start scoping well ahead of the 2028 deadline rather than leaving it late.
Preparing for 2028?
We are happy to talk through what the changes mean for your group and what a realistic path to readiness looks like - no obligation.
Last reviewed: June 2026