Digital Accounts Filing for Overseas Companies
TL;DR
- From 1 April 2028, every UK registered company will have to submit its accounts as iXBRL files produced with commercial software. That covers directors who file for themselves and anyone who uses an agent or accountant.
- Overseas companies can now submit accounts online through the “File package accounts with Companies House” service. Filing overseas accounts costs £50.
- The same service handles community interest company (CIC) accounts (£15), audit exempt and dormant exempt subsidiary accounts, limited partnership accounts, UKSEF accounts for listed companies, group package accounts, and Welsh accounts that come with an English translation.
- Prepare the accounts and applicable supporting forms using suitable commercial software, export them as a ZIP file, and upload that file to the service. Only ZIP files created in commercial software are accepted, because the figures must carry iXBRL tags.
- Commercial software tags most of the content for you, but you’re expected to check the tags yourself.
Introduction
From 1 April 2028, all UK-registered companies will be required to file their accounts with Companies House using commercial software in iXBRL format. This requirement will apply whether companies file their accounts themselves or use an accountant or filing agent. Companies House’s existing web-based and paper-based routes for accounts filing will close from that date.
For overseas companies, Companies House has already extended its online File package accounts service to accept overseas accounts. This allows eligible overseas companies to submit their iXBRL accounts packages digitally, rather than relying on paper-based filing. The following sections explain how the service works, what documents are required, and how businesses can prepare their submissions.
Source: Companies House blog, “Understanding digital accounts filing for overseas companies”, by Sarah Brazier, Accounts Service Owner, published 25 September 2026.
How package accounts moved online
A package account is a submission made up of several separate components. Until recently, Companies House only took these on paper. As part of its digital transformation, it introduced an accounts upload service so that packages could be filed electronically.
The service opened on 22 January 2025 for United Kingdom Single Electronic Format (UKSEF) accounts. In April 2025, it opened for all other account types except overseas. Companies House has now extended it to overseas company accounts as well.
What the service accepts
The package accounts service can now be used for:
- Overseas accounts
- Community interest company (CIC) accounts
- Accounts of audit exempt subsidiaries
- Accounts of dormant exempt subsidiaries
- Limited partnership accounts
- UKSEF accounts for listed companies
- Group package accounts under section 400, where the parent company is incorporated under UK law
- Group package accounts under section 401, where the parent company is incorporated under non-UK law
- Welsh accounts submitted with an English translation
Not Sure Which Accounts Package Applies to Your Company?
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How digital filing works for overseas accounts
The process starts in commercial software. You prepare the accounts, along with any forms that apply, then export them from the software as a ZIP file. That file is uploaded straight to the Companies House package accounts service.
Most people have used ZIP files before, but this service is stricter than usual: it only accepts ZIP files that were generated by commercial software. The reason is that the data inside a set of accounts has to be tagged with iXBRL.
Existing Accounts Validations rules will apply to the account’s components of the package (if applicable).
Overseas accounts are prepared in accordance with the applicable requirements of the company’s home jurisdiction. For digital submission, the accounts must meet the applicable iXBRL and Companies House package-format requirements.
- An English-accounts directory with accounts in iXBRL format, for English language accounts.
- An optional untranslated-accounts directory with accounts in iXBRL format.
- An optional OSAA01 directory with an OSAA01 form in pdf format.
- An optional translation-statement directory with a certified translation in pdf format.
How DataTracks can help with Companies House filing
DataTracks offers an end-to-end solution for overseas companies looking to simplify their Companies House accounts filing. If your accounts are already available in iXBRL format, whether prepared by DataTracks or another software provider, you can upload them directly to our online Companies House filing platform and submit them digitally. Alternatively, our managed iXBRL tagging service can convert your accounts into iXBRL format using our in-house solution, whether you need package or non-package accounts. This gives you the flexibility to use DataTracks for both accounts preparation and filing, or simply for the submission of accounts prepared elsewhere.
Our online filing platform also helps you prepare supporting documents, including Agreement Statements, Guarantee Statements, CIC-34 and OSAA01 forms, where applicable and not already included in your package. It packages the uploaded files into the required submission structure and validates them against applicable Companies House requirements before filing. By bringing iXBRL tagging, supporting-document preparation, validation and submission together, DataTracks helps simplify the filing process, reduce avoidable errors and manage your Companies House accounts filing in one place.
What happens after you submit
Companies House sends a confirmation email once it receives your submission. Keep that email as your record.
If something is wrong, for instance an error in the file, you’ll be told and can submit it again. And if you can’t tell whether the submission went through, the status of your filing is visible in your Companies House account.
Ready for iXBRL Before 1 April 2028?
Book a free 15-minute call to talk through filing accounts in iXBRL with commercial software, and what the change means for your company.
The thinking behind the change
Companies House frames this as more than a technology upgrade. In its words, it changes how the organisation approaches corporate transparency and accountability.
Requiring financial data that is better structured, validated and machine-readable is intended to make it harder for people to hide illicit activity behind corporate structures.
Frequently asked questions
Can overseas companies file accounts online with Companies House now?
Yes. They can use the “File package accounts with Companies House” service. The fee for overseas accounts is £50.
What other kinds of accounts does the service take?
CIC accounts (£15), audit exempt and dormant exempt subsidiary accounts, limited partnership accounts, UKSEF accounts for listed companies, group package accounts under section 400 (UK-incorporated parent) and section 401 (non-UK parent), and Welsh accounts with an English translation.
Do overseas accounts need to comply with UK accounting law?
Not necessarily. Overseas companies registered with Companies House generally prepare their accounts under the accounting requirements of their country of incorporation, known as their parent law, provided the accounts meet the applicable UK filing requirements. In certain circumstances, companies may instead prepare accounts under International Accounting Standards or the requirements specified in the Overseas Companies Regulations 2009. The exact requirements depend on the company’s circumstances and whether it is required to prepare, audit and disclose accounts under its parent law.
What format should the accounts be in?
Prepare them, plus any forms that apply, in commercial software and export a ZIP file (Package Accounts) for upload. Only ZIP files from commercial software are accepted, as the data needs iXBRL tags.
What happens once I've submitted?
You’ll receive a confirmation email, which you should keep. If the file has an error, you’ll be notified and can resubmit. To check progress, look at your filing status in your Companies House account.
Do I need to tag the accounts by hand?
Not usually. Commercial software tags most of the content automatically, but you must review the tags for accuracy. If you haven’t used tagging before, practise on test accounts well before the mandate.
When does iXBRL filing become compulsory?
On 1 April 2028. From that date every UK registered company must file accounts in iXBRL using commercial software, whether a director files them or an agent or accountant does.
Information is as at 25 September 2026, when Companies House published its post. For current guidance, see the Companies House pages on GOV.UK.
