The most common questions we receive are listed below to help you understand the process and what is required. If you need additional help, feel free to contact us and we’ll be happy to assist.
A dormant company is one that has not traded and has had no significant accounting transactions during its financial year. A company may be dormant for just one year or for several years in a row. For Companies House, a company is dormant when it has no significant transactions. For HMRC, it is dormant when it has no trading activity and no corporation tax liability.
A significant transaction includes almost any financial activity, such as trading, receiving income, paying staff, paying expenses, earning interest or transferring money. Companies House ignores only the fee for filing annual returns or accounts, late filing penalties, and the initial share payments made when the company was formed.
A non-trading company may not be carrying out its main business activity but may still have transactions, such as rent, bank charges or professional fees. These transactions prevent it from being classed as dormant.
Yes. All limited companies must file annual accounts with Companies House unless they are dissolved, even if they are dormant.
Dormant accounts (Form AA02) are simplified annual accounts for companies with no significant transactions. They normally include only minimal balance sheet items such as share capital and cash.
You can file online using our service, which prepares and submits your dormant accounts electronically to Companies House.
Dormant accounts are due 9 months after the end of your financial year. For your first accounts, the deadline is 21 months after incorporation.
Dormant accounts must be filed every year, following the same frequency as normal company accounts.
Any director of the company can file dormant accounts. You do not need an accountant.
No. Filing dormant accounts applies only to that year. Your company can start trading again at any time.
Yes. Even dormant companies must file a confirmation statement every year to confirm the information held by Companies House is up to date.
Dormant companies usually do not need to file a corporation tax return. However, HMRC must be informed that the company is dormant otherwise they may issue a return request.
No. If a company is dormant for the full financial year, it has no corporation tax liability.
You must respond. If HMRC has not been notified of your company's dormant status, they may request a return by default. You may need to submit a nil return or contact HMRC to update the company's status.
Yes. A company can alternate between trading and dormant years as long as it has no significant transactions during the year it claims to be dormant.
The correct Standard Industrial Classification code for a dormant company is 99999.
Late filings incur automatic penalties starting at £150 and increasing the longer the accounts remain overdue. Companies House may also begin strike-off action.
Usually not. Dormant accounts are simple and can be filed by any director through our online service.
Not yet. Software filing is optional today. However, from April 2027, Companies House will require all accounts including dormant accounts to be filed using software.
iXBRL (Inline eXtensible Business Reporting Language) allows accounts to be read by both humans and computers. We file your accounts in iXBRL, the official machine-readable format required by Companies House. After filing, Companies House may display a PDF view of the accounts, but the filing we submit on your behalf is the iXBRL file. From 1 April 2027, Companies House will require all company accounts to be filed using commercial software that produces iXBRL, and the traditional web and paper filing routes will end. As a result, iXBRL will be the standard submission format, and PDF uploads will no longer be accepted for filing. Therefore, PDF versions may no longer be displayed as digital filing standards evolve.
Under the Economic Crime and Corporate Transparency Act 2023, all directors must verify their identity to improve accuracy and reduce fraud on the Companies House register.
The Personal Code is an 11-character identifier issued after completing identity verification. From 18 November 2025, directors and people with significant control must use this code when filing key documents.
