Understanding dormant company deadlines and penalties is essential for every UK director. Even if your company has not traded, Companies House filing obligations still apply. Missing deadlines can trigger automatic financial penalties, potential strike-off action, and long-term compliance issues. This guide explains key filing deadlines, late penalties, escalation risks, and practical steps to keep your dormant company fully compliant.
Dormant company accounts must usually be filed 9 months after the end of your company’s financial year (accounting reference date). First accounts are typically due 21 months after incorporation.
Private limited companies: 9 months after financial year-end
First accounts after incorporation: typically 21 months from incorporation
Public companies: 6 months after financial year-end
The exact deadline is shown on your Companies House filing reminder. Directors remain legally responsible for ensuring accounts are delivered on time, even if using an agent or filing service.
Official guidance: Companies House - File Company Accounts
Yes. Dormant status does not remove your statutory filing duties. Each year you must file:
Dormant accounts (AA02)
Confirmation statement (CS01)
Failure to submit either can result in penalties or strike-off proceedings.
Learn more: Companies House Forms Guide
Experience insight: We regularly see directors assume that because the company “did nothing,” no filing deadline applies. In reality, Companies House penalties are automatic, even one day late triggers fines, regardless of trading status.
Companies House applies automatic civil penalties when accounts are delivered late. The penalty increases depending on how long the delay continues.
Delay | Penalty |
|---|---|
Up to 1 month late | £150 |
1-3 months late | £375 |
3-6 months late | £750 |
More than 6 months late | £1,500 |
If accounts are filed late in two consecutive financial years, the penalty is automatically doubled.
Important: Penalties apply even if the company is dormant and has not traded.
Yes. Persistent non-compliance may result in Companies House beginning compulsory strike-off proceedings.
Strike-off consequences can include:
Company removal from the register
Frozen company bank accounts
Assets passing to the Crown (bona vacantia)
Director compliance scrutiny
If you no longer need the company, voluntary strike-off using DS01 may be a safer option.
Official strike-off guidance: Strike Off a Company (DS01)
If HMRC has confirmed your company is dormant for Corporation Tax, you normally will not need to submit Company Tax Returns while dormant.
However:
You must notify HMRC if the company becomes active again
Corporation Tax obligations restart once trading resumes
Failure to notify HMRC can lead to separate penalties
HMRC guidance: HMRC - Dormant Company
Directors assume “no trading” means no filing
Incorrect accounting reference date recorded
WebFiling authentication code lost
Confirmation statement overlooked
Relying on reminders instead of proactive tracking
Related guide: Common Dormant Filing Mistakes
Record your accounting reference date clearly
Set calendar reminders 2-3 months in advance
File dormant accounts early, not on the final day
Ensure director details and registered office are up to date
Use a specialist dormant filing service if unsure
Tip: Filing early removes the risk of technical WebFiling issues or last-minute delays.
Companies House is increasing its focus on digital compliance and identity verification reforms. Directors should expect greater software-based filing requirements in the coming years.
See: Software Filing Changes for Dormant Companies
