Dormant company guide
Dormant limited company requirements explained, including dormant accounts, confirmation statements, Corporation Tax status, allowable transactions and penalties.
Short answer
A dormant limited company normally files dormant accounts and a confirmation statement with Companies House every year. Tell HMRC the company is dormant for Corporation Tax, but respond to any outstanding notice to file.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
Regulated by
Regulated & AML supervisor
AAT fellow member
Xero Gold PartnerCertified advisor
QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityDormant does not mean closed. The company remains on the register, directors remain responsible and annual Companies House filings continue even when the business has no significant accounting transactions.
Dormant accounts are still annual
The confirmation statement remains due
Tell HMRC when trading stops
Late filing penalties still apply
For Companies House, a company is dormant where it has no significant accounting transactions during the financial year. Permitted items include payment for shares on incorporation, Companies House filing fees and late filing penalties.
Bank charges, interest, purchases, sales and most other payments are significant transactions and can make the company non-dormant for accounts purposes.
Dormant companies still prepare and file annual accounts. A small dormant company can usually file a simplified balance sheet and statutory statements, but the deadline is the same as for an active private company.
The annual confirmation statement also remains compulsory. It confirms registered office, officers, shareholders, share capital, SIC codes and people with significant control, even where nothing changed.
Tell HMRC when the company has never traded or stops trading. HMRC will normally mark it dormant and stop issuing future Company Tax Return notices until activity restarts.
If HMRC has already issued a notice to deliver a CT600, do not ignore it. File the required return or ask HMRC to withdraw the notice after confirming the facts.
A truly dormant company usually avoids normal bank activity because fees and interest can create accounting transactions. Keep incorporation documents and records even while no trading records arise.
When the company starts business, tell HMRC within three months, restart bookkeeping from the first transaction and check VAT, payroll and insurance obligations.
Late dormant accounts attract the same Companies House penalty scale as active private company accounts. If the company will never trade, voluntary strike off may be simpler, but only after liabilities, assets and objections have been dealt with.
Rates and deadlines are reviewed for 2026/27, but HMRC interest rates and individual circumstances can change the result. Check the linked official guidance or ask us before acting.
Primary references
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
Yes. Dormant accounts are normally filed every year until the company is dissolved or becomes active.
Normally no, because it has no taxable activity, but HMRC must be told and any outstanding notice to file must be handled.
Yes, at least once every 12 months, even when no company information changed.
It can, but bank fees or interest may be significant accounting transactions and affect dormant status.
Most payments are significant transactions. Companies House fees, incorporation share payments and late filing penalties are limited exceptions.
Yes. The standard private company late filing penalty scale applies.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
Talk to an accountant
Share your next deadline, accounting problem or growth question. We will reply with a clear next step and quote any technical work before it begins.
Chat with ACCOTAX on WhatsAppPick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
Appointments run Monday to Friday, 9:00am to 5:30pm. Your confirmation is emailed straight away.
Four London offices
Work with us entirely online, or sit down with your accountant at whichever office suits you. Open Monday to Friday, 9:00am to 5:30pm. Office visits are by appointment only, so please book before coming in.
Free, no obligation
Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
Appointments run monday to friday, 9:00am to 5:30pm. Your confirmation is emailed straight away.
