Yes, for now. Companies House still accepts company accounts on paper by post, but only until 1 April 2028, after which its paper and web services close for accounts and every company must file through commercial software in iXBRL format. Until then, paper filing is slower and riskier: accounts count as delivered only when Companies House receives acceptable accounts, and a rejection after the deadline brings an automatic late filing penalty with no extra time to fix it.
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Who still files accounts on paper, and why?
Most small companies now file online or through software, but paper survives for accounts that the free Companies House online service cannot take. That service accepts dormant accounts for companies that have never traded, micro entity accounts, abridged accounts and small full accounts. Accounts outside that list, such as those of medium sized companies and groups, must go either through commercial software or on paper.
Companies House guidance names some specific cases:
- Charitable companies. They cannot currently file full audited accounts online and must file at Companies House on paper or through commercial software.
- Dormant companies. A company that has been dormant and has not traded since incorporation can file a paper form AA02, though Companies House warns it takes much longer to process, and dormant subsidiaries cannot use it.
- Dormant subsidiary package accounts. Until 1 April 2028 these can be filed on paper at the Companies House main office.
Paper is also common where an accountant prepares accounts in a word processor and a director signs a printed copy. That habit is what the 2028 change is designed to end.
What must a paper set of accounts contain to be accepted?
Section 1072 of the Companies Act 2006 says a document is not properly delivered unless it meets the requirements as to contents, form, authentication and manner of delivery, including the registrar’s rules. A document that is not properly delivered is treated as not delivered at all. For paper accounts the main requirements are:
- the company name and registered number on one of the component parts, such as the balance sheet or directors’ report, or on a cover sheet;
- the balance sheet signed by a director on behalf of the board, with that director’s name printed, even if the signature is legible;
- the directors’ report showing the printed name of the director or secretary who signed it;
- where an audit report is required, the auditor’s name, and for a firm, the name of the senior statutory auditor;
- any exemption statements, such as the small companies or audit exemption statements, placed above the director’s signature and printed name;
- white paper with text in black typescript or black ink, under rule 21 of the Registrar’s Rules for paper documents.
Companies House says it will reject paper accounts that miss the signature and printed name requirements. It can accept certain digital signatures under its published policy. Accounts prepared in another language must come with a certified English translation, except that a company registered in Wales may file in Welsh alone.
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Why is paper filing riskier on timing?
The filing period under section 442 is nine months after the end of the accounting reference period for a private company and six months for a public company, calculated to the exact day. Companies House records the date it receives acceptable accounts, not the date you posted them. Its guidance adds three warnings that bite hardest on paper:
- Paper accounts sent by post usually take longer to process.
- If you file close to the deadline and the accounts are rejected, you will not get any extra time to file.
- If the deadline has passed, the register shows the accounts as overdue until they have been examined and accepted, and a rejection after the deadline brings an automatic late filing penalty.
Software filing, by contrast, gives immediate acknowledgement of receipt and automatic confirmation of acceptance or rejection, which leaves time to correct and resubmit. See why Companies House rejects filings.
What does a late paper filing cost?
| How late | Private company | Public company |
|---|---|---|
| Not more than 1 month | £150 | £750 |
| More than 1 month, up to 3 months | £375 | £1,500 |
| More than 3 months, up to 6 months | £750 | £3,000 |
| More than 6 months | £1,500 | £7,500 |
Failing to deliver accounts on time is also a criminal offence for the directors, separate from the civil penalty on the company. See Companies House accounts deadlines and penalties and appealing a late filing penalty.
What changes on 1 April 2028?
From 1 April 2028 all companies must file accounts using commercial software, whether they file themselves or through an accountant. Companies House’s web and paper services will close for accounts filings, there will be no transition period, and any accounts due after that date must be filed using software, including revised accounts. The web service will stay open for other filings such as confirmation statements and director changes.
On 23 October 2026 the government confirmed the software requirement is going ahead as planned, but paused the plan to make small companies and micro entities file their profit and loss account. Companies will still be able to file abridged accounts, and smaller companies will keep the option to remove, or “fillet”, the profit and loss account from the accounts they file after 1 April 2028. Other changes from that date are still planned: a strengthened audit exemption statement, a requirement to file all component parts of the accounts together, and a business reason needed to shorten an accounting reference period more than once in five years. For the technical side of the change, see software only accounts filing at Companies House.
What should a paper filer do now?
- Work out which accounts are due after 1 April 2028. A private company with a 31 March 2027 year end has until 31 December 2027, so its accounts can still go on paper if they arrive and are accepted in time. Its 31 March 2028 accounts will need software.
- Get the credentials. Software filing needs the company authentication code, a presenter account with a presenter ID and code, and a Companies House credit account if any filing carries a fee.
- Check the software can file your type of accounts. Not all products support the iXBRL tagging needed, and not all can file package accounts, which must be submitted as a ZIP file.
- Do a trial run early. Filing one year by software before 2028 gives time to find problems with tagging and signatures without a deadline pressing.
How might this play out?
Illustration only. A private company has a 31 March 2026 year end, so its accounts are due by 31 December 2026. The director signs a printed balance sheet on 15 December and posts it, but forgets to print his name under the signature. Companies House examines the accounts on 5 January 2027 and rejects them. Because the deadline has passed, there is no extra time and the company receives an automatic £150 penalty, rising to £375 if acceptable accounts are not delivered within the following month.
Had the same accounts been filed through software or the online service in mid December, the rejection would have come back almost at once and could have been corrected before 31 December.
What mistakes cause paper accounts to fail?
- A signature with no printed name, or the name of a different director printed under it.
- Exemption statements placed below the signature or omitted from the copy filed.
- No company number anywhere on the accounts.
- Posting in the last week before the deadline and treating the postmark as the filing date.
- Coloured paper, coloured ink or a missing page.
- Assuming paper will remain an option for the 2028 year end.
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Related Accountapedia entries
- Does a company in liquidation still file accounts
- Small company accounts: what to file at Companies House
- Do you still file accounts after applying to strike off
- When you must file a paper Self Assessment return
- Can you get an extension to file company accounts
Sources
- GOV.UK: Using software to file your companys information
- GOV.UK: Companies house update to accounts filing from april 2028
- GOV.UK: Life of a company part 1 accounts
- legislation.gov.uk: Act 2006 c. 46, section 442
- legislation.gov.uk: Act 2006 c. 46, section 1072
- GOV.UK: Registrars rules
Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.