UK Ltd Company Compliance Hub: What UK Companies Should Do Before the Autumn Budget 2026

TITLE: Preparing Your UK Company for the Autumn Budget 2026 and Beyond

The Autumn Budget 2026 is confirmed for Wednesday 28 October 2026. You do not need to predict what the Chancellor will announce. You do need clean records, current company details and reliable filing processes so you can respond quickly when the announcements are published.

This short compliance hub covers four practical priorities for UK companies: reconciling your 2025/26 records, completing Companies House identity verification, preparing for accounts reform and understanding the current position on Corporation Tax reporting.

Reconcile your 2025/26 records before the Budget

The Budget may introduce changes affecting Corporation Tax, VAT, employment costs or other business obligations. No specific measures should be assumed before the announcement.

However, accurate records will help you understand the effect of any confirmed changes on your company.

Start by reviewing your 2025/26 accounting information, where relevant:

• Reconcile all business bank and payment provider accounts.
• Check sales from Shopify, Amazon, eBay, payment gateways or other platforms.
• Match purchase invoices and expenses to the correct accounting period.
• Review unpaid customer invoices and supplier bills.
• Check stock records and inventory adjustments.
• Confirm VAT returns agree with your bookkeeping.
• Review payroll, directors’ pay and pension records.
• Investigate unusual balances, duplicate transactions or unexplained transfers.
• Update your Corporation Tax estimates using the latest available figures.

This is a core part of effective uk limited company accounting. It gives you a reliable baseline before any policy change takes effect and reduces the risk of making decisions using incomplete figures.

The official Autumn Budget 2026 date announcement confirms that the Budget will take place on 28 October 2026.

Do not speculate. Prepare instead. Once the Budget documents are published, you can check the confirmed rules, start dates and transitional provisions against your own records.

Complete Companies House identity checks before your due date

Companies House identity verification is already a legal requirement for directors and people with significant control (PSCs). The transition period for existing directors and PSCs is approaching its expected end around 18 November 2026.

The practical point is that this is not necessarily one universal deadline for every individual.

Directors

Existing directors generally need to provide their Companies House personal code as part of the company’s next confirmation statement. If you are a director of more than one company, you must provide the code for each company.

PSCs

PSCs have separate requirements. Their 14-day period depends on their circumstances, including whether they are also a director and when they were added to the register.

Use the official Companies House identity verification guidance to check the relevant timing.

Your countdown actions are simple:

1. Verify your identity through Companies House or an authorised agent.
2. Save your personal code securely.
3. Check your company’s next confirmation statement date.
4. Confirm whether you are listed as a PSC.
5. Provide your personal code separately for each required role.
6. Keep evidence of completion with your company records.

Completing this early gives you time to resolve account access problems or incorrect company information before a filing deadline.

The Companies House outline transition plan also explains how the wider Economic Crime and Corporate Transparency Act measures are being introduced.

Review your accounting software before April 2028

Companies House has confirmed major accounts filing reforms from 1 April 2028.

From that date:

• All companies will need to file accounts using commercial software.
• Accounts will need to use the iXBRL digital format.
• Paper and WebFiling routes for accounts will close.
• Abridged accounts will no longer be available.
• Small companies and micro-entities will need to file a profit and loss account.
• Eligible small companies and micro-entities will be able to opt out of publishing the profit and loss account on the public register.

An opt-out from public publication does not mean the profit and loss account is hidden from Companies House, HMRC or law enforcement where access is legally available.

The June 2026 Companies House announcement confirms that companies have more time to prepare. That does not mean you should wait until 2028.

Review your current system now:

• Can it produce statutory accounts in the required format?
• Does it support iXBRL tagging?
• Can it manage a full profit and loss account?
• Does it integrate with your bookkeeping and VAT records?
• Can it support both Companies House and HMRC submissions?
• Is the software provider planning to support the 2028 filing changes?
• If an accountant files for you, do they use suitable commercial software?

This matters particularly if you currently rely on spreadsheets, manual records or an older filing route. Moving early gives you time to organise opening balances, clean historical data and learn the new process without pressure.

Reliable software also supports better accounting services for small business uk because your bookkeeping, VAT data, year-end accounts and Corporation Tax information can be prepared from one structured records system.

Understand the current Corporation Tax filing position

HMRC has confirmed that it does not intend to introduce Making Tax Digital for Corporation Tax.

For your company, this means there is no MTD-style requirement to submit quarterly Corporation Tax updates. You do not need to prepare for a quarterly Corporation Tax reporting cycle.

Your existing annual obligations still apply:

• Prepare the company’s accounts and Corporation Tax computation.
• File an annual Company Tax Return using form CT600.
• Pay Corporation Tax by the relevant payment deadline.
• Keep suitable accounting records and supporting evidence.
• Use commercial software for online filing.

The HMRC service for filing accounts and Company Tax Returns closed on 31 March 2026. From 1 April 2026, companies generally need to use commercial software to file annual accounts and Company Tax Returns with HMRC.

HMRC’s current commercial software guidance explains the available options. Check that your software, or your filing provider’s software, supports:

• CT600 submission.
• Corporation Tax computations.
• Company accounts.
• iXBRL accounts and computations where required.

The