Digital filing of accounts and tax returns
This article looks at the new HMRC requirements for digital filing of accounts and tax returns, and how you can file these from 1 April 2026, after the closure of the HMRC filing service.
ExpensePlus includes an inbuilt template for creating year-end accounts, for both accruals and receipts & payments accounts – see Year End Accounts Module Overview.
Filing of charity accounts
Unless you are a charitable company, you only need to file accounts with the Charity Commission (not with Companies House). So if you’re not a charitable company, the changes aren't applicable for your charity.
If you are a charitable company, then from 1 April 2026, you will need to file your accounts digitally. We are currently developing an option to do this through ExpensePlus.
Many independent examiners will file your charity accounts to Companies House digitally for you via the software they have.
Filing corporate tax returns
Filing of corporation tax returns is typically not required for charities unless HMRC specifically requests this (which typically they won't).
If HMRC does require your charity to file a corporation tax return, you would need to use a separate app for this, such as Easy Digital Filing. We'd only recommend this if you feel confident about what you are doing. If you file incorrectly, you could end up with a corporation tax bill.
The alternative, if HMRC contact your charity to ask you to complete a corporation tax return, is to contact Wyatt & Co Chartered Accountants. They will be able to fill out the required form correctly and submit this on behalf of your charity. This will save you the bother of understanding charity corporation tax filing, and ensure you don't end up with a corporation tax bill.
To better understand the Year End Accounts module, please view the module overview video here.