Companies with an accounting period ending after 31 March 2025 will no longer be able to use HMRC's free online service (unless they file before 1 April 2026) and will need to use commercial software to file their accounts and tax return instead.

The free online filing service is restricted to smaller, relatively simple companies with turnover not exceeding £632,000, subject to a number of exclusions. It allows the company to submit the annual corporation tax return to HMRC and send the accounts to Companies House at the same time.

Following its closure those companies, which could be a local residents' association or a small incorporated charity, will need to use commercial software to comply with their online filing regulations. The software will need to allow the taxpayer to digitally file a corporation tax return (CT600) as well as the corporation tax computation and the company accounts for the same period in the specified 'iXBRL' format.

If you or someone you know currently uses the online filing service to submit the annual accounts and tax return to HMRC for a small company, such as a local amateur sports club, we can help you choose a suitable software product.