Filing continues
A company that is dormant for Companies House generally still needs to file annual accounts and a confirmation statement. Small dormant companies may be able to file dormant accounts, but the deadlines still need to be tracked.
Ignoring post because the company is not trading can lead to penalties and strike-off action.
What dormant means
For Companies House purposes, dormancy is linked to the absence of significant accounting transactions. Certain filing fees, penalties and initial share payments are treated differently.
Bank charges, income, expenses or trading activity can change the position and should be reviewed.
Corporation Tax position
Dormant status for Companies House and HMRC is not always identical. HMRC may need to be told that a company is dormant, and activity can create new Corporation Tax obligations.
Keep evidence of the period of inactivity and notify the accountant before the company starts spending or invoicing.
A practical next step
Maintain a simple dormant-company calendar covering accounts, confirmation statement, registered office mail and any identity-verification requirements.
Accountants4All can help confirm the filing position and prepare dormant accounts where appropriate.
Official guidance
Rules and deadlines can change. Check the current official guidance and obtain advice for your circumstances.
GOV.UK: Dormant companies and associationsNeed a clear next step?
Talk through the records, deadline or setup involved.
This article provides general information and is not personal tax, legal or financial advice.