Economic Crime and Corporate Transparency Act 2023 implementation timetable
In our article in August 2025 (see here) we reported on the new identity verification requirements for various categories of people (including directors and persons with significant control). Since that article Companies House has updated its outline transition plan (the "Plan") for the implementation of reforms under the Economic Crime and Corporate Transparency Act 2023 ("ECCTA").
The revised Plan (see here) now states that compulsory identity verification for those filing documents at Companies House will be implemented no earlier than November 2026 (as opposed to Spring 2026 as previously provided for by the Plan). This delay also applies to the requirement for third party agents filing on behalf of companies to be registered as authorised corporate service providers (also referred to as 'ACSPs').
Companies House stated that this delay is to allow it to prioritise identity verification for directors and persons with significant control and address feedback from stakeholders.
The delay is perhaps not surprising given the scale of the task and some of the teething problems users (including ourselves) have encountered.
Notwithstanding the recent update to the Plan there is still no indication of when identity verification will be brought in for other categories such as corporate directors or officers of relevant legal entities.
Delay of changes to accounts
Companies House had previously indicated that certain changes to accounts introduced by ECCTA would come into force on 1 April 2027. These changes included mandatory software filing of accounts and also the removal of the ability for small companies to file 'abridged' accounts. However, Companies House recently updated its guidance Changes to accounts (see here) to indicate that these changes will now not be introduced in April 2027 as they are still under review. They note that companies will be given at least 21 months' notice of the changes once they are finalised.
Increase of Companies House filing fees
Companies House filing fees were increased with effect from 1 February 2026. The fees increased include the digital filing fee for incorporation (now £100), confirmation statements (now £50) and voluntary strike off (now £13).
A full list of the increased fees can be found here.
