Delayed implementation of ECCTA 2023 provisions affecting companies
Companies House has announced further delays to parts of the Economic Crime and Corporate Transparency Act 2023 (ECCTA) that affect company filing and governance requirements. While a number of core measures including identity verification and new registered office and email requirements are already in force, several operational reforms will now take effect later than originally planned.
Filing Changes
Reforms to Companies House filing procedures, previously expected in Spring 2026, will not be implemented before November 2026.
Until then, filing arrangements remain unchanged.
When introduced, filings will only be permitted if made:
By an individual who has completed ID verification; or
By an Authorized Corporate Service Provider (ACSP).
Accounts Filing
Proposed changes to annual accounts filing including mandatory software filing and removal of abridged accounts for small companies will not take effect on 1 April 2027 as anticipated.
These reforms are under review, and at least 21 months’ notice will be given before implementation.
Corporate Directors
There is still no confirmed start date for the corporate director restrictions. The confirmed framework provides that:
A corporate director must have a board comprised solely of natural persons;
All directors of that corporate director must complete ID verification; and
Only UK corporate entities with legal personality may act as corporate directors.