Dormant Company Accounts Explained
What “dormant” means for Companies House and HMRC, what you still must file, deadlines, and how to stay compliant with minimal hassle.
Last updated: 5 December 2025
What does “dormant” mean?
Companies House treats a company as dormant if it has no significant accounting transactions in the year (filing fees and initial share payments don’t count as significant).
HMRC treats a company as dormant for Corporation Tax if it isn’t trading and has no other income (e.g. bank interest or rental income).
Dormant ≠ do nothing. Directors still need to file dormant accounts and a confirmation statement, and tell HMRC the company is dormant for Corporation Tax.
What dormant accounts include
- A simplified balance sheet with a dormancy statement.
- Minimal notes; no profit & loss and usually no audit (if small and eligible).
Typical deadlines
| Obligation | What | When |
|---|---|---|
| Dormant company accounts (Companies House) | File simplified accounts confirming dormancy | Within 9 months of year-end |
| Confirmation statement (CS01) | Confirm registered details & SIC code | At least once a year (14-day window) |
| Tell HMRC company is dormant | Notify using UTR and date dormancy started | As soon as practical after trading stops |
When dormancy ends (re-activation)
Any significant transaction (sales, purchases, wages, interest, rental income, etc.) ends dormancy. You’ll then file Corporation Tax (CT600) and full statutory accounts for that period.
Our Dormant Company Compliance Service
- Prepare & file dormant accounts with Companies House.
- File your confirmation statement (CS01) and keep records up to date.
- Notify HMRC of dormancy or re-activation; advise on VAT/PAYE deregistration.
- Deadline monitoring to avoid late-filing penalties or strike-off.
- Easy upgrade to full accounts & tax when you start trading again.
FAQs
Do I still need to file accounts if nothing happened?
Yes. Dormant companies must file accounts (simplified) and a confirmation statement each year.
Do I need to file a CT600 while dormant?
Usually no, once HMRC recognises dormancy, they’ll stop asking for CT600 returns unless they specifically request one.
Can I keep the company dormant indefinitely?
Yes, provided you continue to file on time and keep your registered details accurate.
What if I had small bank interest?
Bank interest counts as income for HMRC, so your company may not be dormant for Corporation Tax. Ask us and we’ll advise.