Dormant Company Accounts Filing

Company Secretarial

Dormant Accounts Filing
for UK Limited Companies

Accusolve reviews whether your company appears eligible for dormant accounts, prepares the appropriate accounts and files agreed accounts with Companies House. We explain the separate confirmation-statement requirement and help with HMRC dormancy steps where relevant.

Dormant for Companies House

A company is dormant for Companies House if it had no significant accounting transactions in the financial year. Companies House filing fees, late-account filing penalties and money paid for shares on incorporation do not count as significant transactions. A company that is dormant and qualifies as small can file dormant accounts instead of fuller accounts.

Dormancy does not remove the annual confirmation-statement obligation: dormant companies must still file one at least once every year. This is separate from annual accounts; any confirmation-statement work and filing fee should be agreed separately.

Why Choose Accusolve for Dormant Company Accounts?

Accusolve is an AAT AML-supervised UK accountancy practice. We help you understand the actions needed for your company’s filing position:

Preparation and filing support based on the records you provide
Guidance on maintaining dormant status properly
Deadline monitoring to reduce the risk of missed filings
Integrated support for confirmation statements and company registers

Our Dormant Accounts Service Includes:

Reviewing company activity, accounting period and filing deadline to assess whether dormant accounts appear appropriate
Preparing accounts for director approval, filing agreed accounts and confirming the filing outcome or acceptance where available
Advising on corporation tax dormancy and HMRC communications
Explaining the separate annual confirmation statement and agreeing any related support
Ongoing reminders for key filing deadlines

How Dormant Accounts Filing Works

Review the company, accounting period and activity during the year.
Confirm the information needed and whether dormant accounts appear appropriate.
Prepare dormant accounts for director review and approval.
Submit the agreed filing and explain separate Companies House or HMRC actions.

What We Need From You

Depending on your circumstances, we may need the company name and number, accounting period and filing deadline, director details, share capital and whether shares are paid, details of transactions or activity, and previous accounts. Where relevant, we agree suitable filing authority or arrangements for the Companies House authentication code, and review HMRC correspondence or notices.

Dormant for Corporation Tax

HMRC dormancy is separate from Companies House dormancy. A company is commonly dormant for Corporation Tax if it has stopped trading and has no other income, or is new and has not started trading. You can tell HMRC when trading and other income have stopped. If HMRC has already issued a notice to deliver a Company Tax Return, you still need to address that return for the period; do not assume a dormancy notification cancels it.

Once HMRC records the company as dormant, further Company Tax Returns are generally not required unless HMRC asks or the company starts trading again. We can review the relevant notices with you. See GOV.UK guidance on Corporation Tax dormancy.

Dormant Accounts Filing Deadlines

For a normal private company, subsequent annual accounts are normally due 9 months after the financial year end. If first accounts cover more than 12 months, the deadline is usually 21 months from incorporation or 3 months from the accounting reference date, whichever is longer. First accounts covering 12 months or less use the normal filing period; changed accounting periods can affect the deadline. Check the Companies House accounts guidance and your company’s actual filing date.

Companies House Accounts Filing Changes in April 2028

From 1 April 2028, all UK registered companies will need commercial software to file annual accounts. Companies House WebFiling and paper routes will close for accounts filings; current supported routes continue until then. This is separate from HMRC’s April 2026 filing-service change. See Companies House software-filing guidance.

Can You File Dormant Accounts Yourself?

Eligible companies can currently file dormant accounts directly with Companies House online. Professional help is optional. Accusolve can help if you are unsure about transactions or dormancy, need preparation or review, have HMRC questions, need confirmation-statement support, or face an approaching or unusual deadline.

If Your Company’s Circumstances Change

Transactions or restarting trading can change your reporting and tax position. We help you review what needs to happen next:

Practical advice on what counts as a significant transaction
Clear guidance on directors’ responsibilities
Guidance on moving from dormant accounts to trading-company accounts and relevant tax reporting

If the company is no longer needed, you can also explore closing or striking off a UK company rather than keeping it dormant, subject to its circumstances.

Dormant Company Accounts FAQs

What makes a company dormant for Companies House?

It must have had no significant accounting transactions during the financial year. Companies House filing fees, late-account filing penalties and money paid for shares on incorporation are excluded. HMRC uses a separate dormancy test.
Do dormant companies still need to file accounts?

Yes. Annual accounts are still required. A company that is dormant for Companies House and qualifies as small can file dormant accounts instead of fuller accounts. The accounting period and filing deadline still need to be checked.
Do dormant companies still need a confirmation statement?

Yes. Dormant companies must file a confirmation statement at least once every year. It is separate from annual accounts, and any related service or filing fee should be agreed separately.
Can a dormant company start trading later?

Yes. Starting trading changes the accounting and tax position. You need to tell HMRC that the company is active and prepare appropriate non-dormant accounts for Companies House. We can help review bookkeeping, relevant registrations and filing obligations.
Do I need to file a Company Tax Return if my company is dormant?

HMRC dormancy is separate. A notice to deliver can mean a return is still needed for that period. After HMRC records the company as dormant, further returns are generally not needed unless HMRC asks or the company starts trading again.

Switch accountants with a smooth handover for accounts, tax records and new accounting support

File Your Dormant Accounts with Confidence

Discuss your company’s activity, accounts and filing deadline with Accusolve. We can prepare and support filing, and explain related Companies House and HMRC actions.

Discuss Your Dormant Company

Dormant Company Account Filings