Closing down & dormancy
Non-trading companies with some activity but no trade still need full accounts and a CT600 if HMRC requires one, priced lower than an active trading company.
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 non-trading company that is not dormant, for example one holding an asset or with bank interest, still files full accounts and usually a CT600, but the fixed fee is lower than for a trading company because there is far less to process.
Non-trading is not the same as dormant
Pricing for lower activity
Yes. A non-trading company that is not dormant, for example one holding an asset or with bank interest, still files full accounts and usually a CT600, but the fixed fee is lower than for a trading company because there is far less to process.
Dormant means no significant accounting transactions at all. Non-trading typically means the company holds an asset such as a property or investment, receives interest, or is between contracts, so transactions exist even though there is no trading income.
That distinction matters because dormant companies can file the simplified dormant accounts, while non-trading companies generally need full statutory accounts and, if HMRC has issued a notice, a CT600 covering any interest or gains even without trading income.
Because the bookkeeping volume is small, non-trading companies are usually quoted below the standard £89 plus VAT package or fitted within it depending on the number of transactions, rather than priced as an active trading business.
Get a fixed quote based on actual transaction volume rather than assuming the standard package rate, since a genuinely quiet non-trading company can often be handled more cheaply.
Rates, thresholds and deadlines quoted 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.
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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, every company files one annually regardless of trading status.
Yes, once it disposes of the asset or activity generating transactions and has no further significant transactions.
Yes, interest received is a transaction, so the company cannot be treated as dormant for that period.
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.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
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.
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