Summary: We propose a direct algorithm for computing regular formal solutions of a given higher-order linear differential system near a singular point. With such a system, we associate a matrix polynomial and we say that the system is simple if the determinant of this matrix polynomial does not identically vanish. In this case, we show that an algorithm we developed earlier can be applied to compute a basis of the regular formal solutions space. Otherwise, we develop an algorithm which, given a non-simple system, computes an auxiliary simple one from which the regular formal solutions space of the original system can be recovered. We also give the arithmetic complexity of our algorithms.