Corporation tax, VAT and filing
Yes. Dormant or non-trading UK companies still file annual accounts and a confirmation statement, whatever the owner's location.
Short answer
Yes. A UK company that is dormant or not yet trading still files annual accounts and a confirmation statement with Companies House every year, and may need a nil corporation tax return if HMRC has issued a notice to file. Owner residence has no bearing on this.
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.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityYes. A UK company that is dormant or not yet trading still files annual accounts and a confirmation statement with Companies House every year, and may need a nil corporation tax return if HMRC has issued a notice to file. Owner residence has no bearing on this.
Dormant accounts and the confirmation statement
Corporation tax while dormant
Dormant company accounts are a simplified balance sheet only, filed within the same nine-month deadline as trading accounts. The confirmation statement, a separate annual filing confirming shareholders, directors and registered details, is due regardless of trading activity.
Missing either filing leads to penalties and, eventually, strike off action, which follows the same rules whether the sole director lives in London or Lagos.
If HMRC has never issued a notice to file, a genuinely dormant company can simply notify HMRC it is dormant and skip CT600 filing until activity starts. If a notice has already been issued, a nil return is required until HMRC agrees to withdraw it.
Overseas owners sometimes assume no UK activity means no UK obligation; Companies House filings continue regardless, and this is the most common way non-resident-owned dormant companies end up struck off by mistake.
Our fixed monthly packages for a UK limited company start at £89 plus VAT and run to £169 and £289 plus VAT as bookkeeping, VAT, payroll and reporting are added. One-off filings are sold at fixed prices, and the Companies House fees we pay for you are charged at cost with no VAT added. Overseas owners are quoted on exactly the same published prices as UK-resident clients.
Rates, thresholds and deadlines here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
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
Broadly yes, provided there are no significant accounting transactions in the period.
Yes, dormancy does not remove HMRC's right to ask questions or issue a notice to file.
Companies House can strike the company off, which can cause problems if you later need the entity for a contract or bank reference.
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.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
Yes. You can ask a straightforward initial question without charge. Calculations, filings, written advice, planning and HMRC correspondence are scoped and quoted before work begins.
Included approach
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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.
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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.
