Dormant Company Accounts Filing in Chiswick

Dormant company accounts are the annual accounts filed with Companies House by a company that has been dormant for Companies House purposes during the relevant financial period. In broad terms, this means the company had no significant accounting transactions in that period. The accounts prepared reflect that position and differ from the full annual accounts a trading company would normally produce. Because the exact requirements depend on the company's circumstances and the applicable Companies House rules, it is worth checking which format and filing route apply to your company rather than assuming one approach fits every dormant company.

For Companies House purposes, a company is generally treated as dormant when it has had no significant accounting transactions during the financial period. Transactions that are purely administrative, such as filing fees or bank charges, are often treated differently from trading income and expenditure, and the treatment of individual items depends on the facts. Importantly, this is a Companies House test and is separate from how HMRC might view the same company for Corporation Tax. A company can therefore be dormant at Companies House while still having obligations, or dormant for tax purposes, without the two positions automatically matching.

Yes, in most cases a dormant company still has Companies House filing obligations. Unless the company has been formally dissolved or a specific rule applies to its situation, a dormant company generally needs to file annual accounts and a confirmation statement. Being dormant does not mean the company has no filing responsibilities at all, and it does not mean the requirement to file accounts has been removed. If you are unsure whether your company's circumstances mean different requirements apply, it is worth confirming that before the filing date.

A confirmation statement is a separate Companies House filing from dormant company accounts, and a dormant company will usually still need to file one. The confirmation statement confirms that the information Companies House holds about the company — such as its directors, registered office and share capital — is correct as at the confirmation date. Filing dormant accounts does not replace the confirmation statement, and submitting a confirmation statement does not replace your dormant company accounts filing. The two run alongside each other as part of keeping your company record up to date.

They are different in scope. A trading company normally prepares full annual accounts including a profit and loss account, balance sheet and notes, together with the disclosures required for its size and circumstances. A dormant company generally has far less activity to report, so the accounts are usually shorter and simpler. That said, the accounting requirements for a dormant company can differ from those of an active trading company, and not every dormant company can use the same form or filing route. The right approach depends on your company's specific position.

No. Dormancy for Companies House and dormancy for Corporation Tax with HMRC are separate concepts, and one does not automatically produce the other. A company may be dormant for Companies House purposes but not for Corporation Tax, or the other way around. Filing dormant accounts with Companies House does not automatically notify HMRC of your dormancy and does not, on its own, change your Corporation Tax position. Many directors benefit from reviewing both sides together so that Companies House and HMRC records stay consistent and nothing is overlooked.

That depends on HMRC's view of your company and any notices HMRC has issued, not simply on whether the company is dormant at Companies House. A Corporation Tax Return (CT600) is a separate HMRC obligation from your dormant company accounts filing, and whether one is required can vary from company to company and from year to year. If HMRC has issued a notice to deliver a return, that is a separate requirement to deal with. It is worth checking your company's Corporation Tax position directly with HMRC or with an accountant rather than assuming dormancy at Companies House settles the matter.

Typically we would look at the company's financial period, its Companies House and authentication details, details of the directors and registered office, and confirmation that no significant accounting transactions took place. Information about any bank activity, such as charges or interest, and any administrative transactions can also be relevant because it may affect how the period is treated. If the position is not straightforward, we may ask further questions about the company's activity, its structure and any other filings made during the period so that the accounts reflect the company's circumstances correctly.

Yes. An accountant can prepare the accounts that suit your company's circumstances and submit them to Companies House on your behalf, along with supporting the wider annual filing routine such as your confirmation statement. This is often useful for directors of inactive companies who want certainty that the right documents are being prepared for the right period and that the submission is handled properly. It does not remove your responsibility as a director for the accuracy of the filings, and it does not guarantee any particular outcome, but it does take the practical uncertainty out of dormant company accounts filing.