Companies House has changed more in the last two years than many directors realise.
For small companies, the biggest practical change in 2026 is identity verification. But that is only part of a wider reform programme that will also change how accounts are filed and what information small and micro companies provide to Companies House.
If you run a limited company, these are no longer changes to leave to your accountant at year end. Some obligations sit directly with the director or person with significant control (PSC).
Companies House identity verification is now mandatory
From 18 November 2025, identity verification became a legal requirement for new company directors and began rolling out to existing directors and PSCs.
For a director appointed on or after that date, identity verification forms part of the appointment or incorporation process.
For an existing director, the requirement is being phased in through a 12-month transition. In practical terms, you normally need to confirm that you have verified your identity when the company files its next confirmation statement during that transition period.
That means September 2026 is an important time to check your position. The transition period is moving towards its final months, and many established directors will already have reached - or be approaching - the confirmation statement that triggers the requirement.
What is a Companies House personal code?
Once your identity has been verified, Companies House gives you a personal code.
This code is personal to you rather than to one company. If you are a director of several companies, you normally verify once and use the same personal code for each appointment.
Do not confuse the personal code with:
- your company authentication code;
- your Unique Taxpayer Reference;
- your Companies House company number; or
- your Government Gateway login.
The personal code connects your verified identity to your company appointments.
Because it is personal, treat it as sensitive information. Your accountant may legitimately need it for filings, but it should not be published or casually shared.
How can a director verify their identity?
There are broadly two routes.
You can verify directly through the Companies House identity verification service, or you can use an Authorised Corporate Service Provider (ACSP), such as an accountant or solicitor that is registered and authorised to carry out identity checks.
The exact evidence required depends on the route and the documents available to you.
For a straightforward UK-based director with suitable identity documents, direct verification may be simple. For directors with overseas documents, unusual circumstances, or difficulty using the digital service, an ACSP route may be more practical.
The important point is that verification should be completed before a filing deadline forces the issue.
What about People with Significant Control?
The rules also affect PSCs.
A PSC is usually someone who owns or controls more than 25% of a company's shares or voting rights, can appoint or remove a majority of directors, or otherwise exercises significant influence or control.
Existing PSCs have their own verification window. The timing depends on factors including whether the PSC is also a director.
For many owner-managed businesses, the same person is both director and PSC. That does not mean the PSC requirement can simply be ignored. The verified identity still needs to be linked correctly to the relevant roles.
What should small-company directors do now?
A sensible 2026 checklist is:
- Check whether every director has verified their identity. Do not assume another company appointment has automatically linked the code to this company.
- Check the next confirmation statement date. Existing directors normally need to provide their personal code as part of the relevant confirmation statement process.
- Check PSC requirements separately. Director and PSC obligations can interact but are not identical.
- Store personal codes securely. Make sure the person responsible for filings has access when needed.
- Tell your accountant who will handle the filing. Avoid discovering at the deadline that the accountant is waiting for a director code.
For a small company with two directors, this is not complicated. But it can become messy where there are several companies, dormant entities, holding companies or multiple shareholders.
The next big change: software-only accounts filing
Identity verification is the immediate issue, but another major reform is already scheduled.
From April 2028, all UK registered companies will be required to file annual accounts through commercial software in iXBRL format.
Companies House has said that its web and paper-based routes for filing accounts will close from that point.
This matters even to very small companies that currently prepare simple accounts and enter figures directly into Companies House WebFiling.
The direction of travel is clear: statutory reporting is becoming more digital, more structured and more closely connected to accounting software.
For businesses already using cloud bookkeeping properly, the transition should be easier.
For businesses that still prepare accounts from spreadsheets, bank statements and year-end adjustments with little structured bookkeeping underneath, it may require more planning.
Will small-company profit and loss accounts become public?
This point has caused understandable concern.
From April 2028, small companies and micro-entities will be required to file a profit and loss account with Companies House.
However, the government has confirmed that eligible small and micro companies will have the option to opt out of publication of that profit and loss information on the public register.
That is an important distinction.
The profit and loss account may still be filed with Companies House and available to Companies House, HMRC and law enforcement, even where the company chooses not to make it publicly visible.
The precise mechanics of the publication opt-out are still to be finalised, so this is an area to revisit before the April 2028 implementation date.
Abridged accounts are also going
The planned accounts reforms include removal of the option to file abridged accounts.
There will also be a strengthened statement for companies claiming audit exemption and requirements around filing the component parts of accounts together.
For many micro and small businesses, this will not radically change the underlying accounting work required - proper statutory accounts have always needed to exist even where less information was placed on the public record.
What will change is the filing format and the amount of structured information delivered to Companies House.
Why this matters beyond compliance
It is tempting to see Companies House reforms as administration.
But better-quality statutory data can have wider commercial consequences.
Banks, credit agencies, suppliers, investors and potential customers already use Companies House information when assessing a business. As filing becomes more structured and identity controls become stronger, errors and inconsistencies become more visible.
A late confirmation statement, incorrect PSC record or poorly prepared accounts can therefore affect more than a compliance checklist.
It can affect how credible the company looks to someone deciding whether to lend to it, supply it or buy from it.
Common mistakes to avoid in 2026
Assuming your accountant has verified you automatically
An accountant can verify identity if they are acting as an authorised ACSP, but that is a specific process.
Sending passport details to an accountant in the past does not automatically mean the Companies House identity verification requirement has been satisfied.
Losing the personal code
The code will be needed to connect a verified identity to appointments and filings.
Store it securely and make sure your filing process accounts for it.
Ignoring dormant or older companies
If you are still a director or PSC of another company, the obligations can apply there too.
Waiting until April 2028 to think about digital filing
If your bookkeeping is already cloud-based and reconciled, software-only filing should be much less disruptive.
If your accounts are reconstructed once a year, 2028 may require a bigger process change.
The Solutio approach
Compliance is easiest when it is built into the normal finance process rather than treated as an emergency before a deadline.
For owner-managed companies, that means knowing:
- who the registered directors and PSCs are;
- whether identity verification has been completed;
- when the confirmation statement is due;
- whether the company's accounting records are current; and
- whether the software and filing process are ready for the next stage of Companies House reform.
The immediate action for 2026 is simple:
Check your identity verification and confirmation statement position now - not the week the filing is due.
And the longer-term message is just as important.
Companies House is moving towards a more digital and transparent reporting environment. Businesses that keep clean, current records will find that transition considerably easier than businesses that only organise their numbers at year end.
Frequently asked questions
Do all company directors need to verify their identity?
Identity verification is being made mandatory for directors under the Companies House reforms.
New directors have been subject to the requirement since 18 November 2025, while existing directors are being phased in through a transition period.
Do I need a different personal code for every company?
No.
Your Companies House personal code relates to your verified identity and can be used across your relevant appointments.
Can my accountant verify my identity?
Yes, if the accountant is registered as an Authorised Corporate Service Provider and carries out the required verification process.
Will small-company profit figures become public in 2028?
Small and micro companies are expected to file profit and loss information from April 2028, but eligible companies will have an option to prevent that information from being published on the public register.
Further practical guidance on the opt-out is expected.
Will I still be able to file accounts through Companies House WebFiling?
From April 2028, Companies House plans to require annual accounts to be filed through commercial software in iXBRL format.
The web and paper routes for accounts filing are due to close.
Important: This article provides general information and is not a substitute for advice based on your company's circumstances.