Companies House reform is being implemented over several years rather than one deadline. For businesses and advisers, the main risk is assuming that a requirement announced under the Economic Crime and Corporate Transparency Act is already live simply because the underlying legislation exists.
The Companies House transition plan separates current obligations from later filing and presenter changes.
Identity verification is already the immediate issue
New directors and people with significant control have faced compulsory identity verification at incorporation or appointment since 18 November 2025. Existing directors and PSCs entered a 12-month transition running through November 2026.
That makes 2026 the practical year for existing companies to make sure the people attached to their records complete the required process.
Filing agents face a later implementation wave
Companies House says identity verification for document presenters and the requirement for third-party agents to be authorised corporate service providers will come no earlier than November 2027, with notice before implementation.
The wording matters. 'No earlier than' is not an exact commencement date, so firms should monitor the timetable rather than treating November 2027 as a fixed deadline today.
April 2028 changes annual accounts filing
The current transition plan schedules software-only accounts filing and major small-company and micro-entity accounts reforms for April 2028.
For accountancy firms and companies that still rely on older filing workflows, that creates a longer preparation horizon but potentially a larger systems change.