HMRC to Close Free Company Tax Return Service in 2026

Introduction

HM Revenue & Customs (HMRC) in collaboration with Companies House has announced that its free online service for filing company accounts and corporation tax returns will be discontinued from 31 March 2026.

After this date, all companies will be required to use commercial software to submit their annual accounts and CT600 corporation tax returns. The decision marks a significant shift in the digital landscape for UK businesses, particularly affecting small and unrepresented companies that have relied on the joint service for compliance with corporate filing obligations.

End of the Free Online Filing Joint Service

The current free joint service provided by HMRC and Companies House supports thousands of small businesses with straightforward reporting requirements. However, as of 31 March 2026, this platform will no longer be available.

From 1 April 2026 onwards, companies must use third-party commercial software to file their tax returns and annual accounts with HMRC. While Companies House will still permit submission of annual accounts via paper forms, its long-term aim is to shift towards full digitalisation, eventually requiring all filings to be completed using commercial software.

For now, companies retain the flexibility to submit accounts either online, via paper, or using Companies House’s web-based tools, but transition planning is encouraged.

Reasons Behind the Closure

HMRC has stated that the joint free service is being closed as it no longer meets modern digital standards or aligns with recent updates to UK company law.

An HMRC spokesperson explained that since the introduction of online corporation tax filing in 2011, the commercial market for tax filing software has become more mature and resilient. As a result, HMRC believes that external software can now effectively meet users’ needs while supporting increased security and legislative compliance.

Planning for the Transition

Companies are advised to review their filing processes well in advance of the service closure. The move to commercial software will bring new costs and procedural considerations for small business owners.

It is important to note that no formal notification to HMRC or Companies House is required when companies choose to switch to commercial software before the deadline. Organisations should consider trialling suitable software alternatives ahead of time to ensure a seamless transition.

It is also recommended to consult with accounting professionals or tax agents to determine the most effective solution for each business’s needs.

Steps to Take Before the Service Ends

To prepare for the closure, companies should ensure they have downloaded and securely stored digital copies of their submitted corporate tax returns from the previous three years. These may be required for future HMRC queries, compliance checks, or when engaging an accountant.

The HMRC portal will not allow access to historic returns after 31 March 2026. As such, it is essential to act before this date. Businesses can start using commercial software at any time and do not need to register this change with the authorities.

Filing Options Following the Closure

Once the free online service is withdrawn, amendments to previously submitted returns such as correcting information or resubmitting rejected filings will need to be made via commercial software.

Alternatively, companies can post a paper return to the Corporation Tax Office or engage an authorised tax agent to manage filings. For Companies House, amendments or corrections must be submitted electronically using approved software or through paper forms, where permitted.

There are exemptions for paper filing only in cases where a reasonable excuse exists, or where filings need to be made in Welsh.