Dormant Company Accounts Filing in Wanstead London

Dormant company accounts are the annual accounts prepared for a period in which a company was dormant for Companies House purposes — generally meaning no significant accounting transactions took place. They are not a way of switching off or closing a company, and they are not the same thing as Corporation Tax filings sent to HMRC. The content of the accounts depends on the company's circumstances and the applicable Companies House rules, and a dormant company may have different accounting requirements from an active trading company. It is also worth noting that not every dormant company uses the same form or filing route, so AA02 should not be assumed to be the universal answer for every dormant company. Preparing dormant accounts usually involves checking the company's records and confirming the dormant position for the specific period being filed.

For Companies House purposes, a company is generally treated as dormant where it has no significant accounting transactions during the accounting period in question. Being dormant is a question of the company's actual activity and records rather than a choice a director makes, and it is assessed period by period. If there has been trading, invoicing, or other significant activity, the company will generally not be dormant for that period. It is also important to keep Companies House dormancy separate from Corporation Tax dormancy with HMRC, because a company can be dormant for one purpose without automatically being dormant for the other.

In most cases, yes. A company that is dormant for Companies House purposes generally still has to file annual accounts for each accounting period unless it has been formally dissolved or another specific rule applies. Dormant Company Accounts Filing is therefore an ongoing annual obligation to keep in mind, not something that disappears because the company is not trading. The accounts that need to be prepared, and the route used to file them, depend on the company's circumstances and the applicable Companies House rules, so it is worth confirming the right approach for your company rather than assuming one form fits every dormant company. Filing late can have consequences for the company, so it is best to plan ahead rather than leave it until the last moment.

Yes. A confirmation statement is a separate Companies House filing from dormant company accounts, and a dormant company will generally still need to file one while it remains registered. The confirmation statement is where you confirm that the information Companies House holds about the company — such as directors, the registered office, and share details — is correct, and where you make any updates. Filing dormant accounts does not replace the confirmation statement, and filing a confirmation statement does not replace the annual accounts. Both usually form part of a dormant company's filing obligations, which is why many directors find it useful to have them handled together.

No. They are separate concepts, assessed by different authorities against different tests, and a company can be dormant for one purpose but not automatically for the other. Dormant Company Accounts Filing deals with the Companies House side of things. It does not automatically notify HMRC of dormancy, and a company does not automatically stop having Corporation Tax obligations simply because it is dormant at Companies House. If you are unsure how your company's activity affects its Corporation Tax position, that side of things is best reviewed separately so both positions are clear.

Corporation Tax Returns (CT600) are HMRC obligations and are separate from the dormant accounts filed with Companies House. Whether a return is required depends on the company's circumstances and its position with HMRC — a company that is dormant for Corporation Tax purposes may not need to file a return for a particular period, but that is a different question from whether it must file accounts at Companies House. Filing dormant accounts with Companies House does not, on its own, tell HMRC that the company is dormant or settle any Corporation Tax requirements. If you are not sure where your company stands with HMRC, it is worth checking that position directly rather than assuming it follows from your Companies House filing.

Usually you will need the company's basic details, such as its registered name, company number, and registered office, along with the accounting period being filed and confirmation of the company's dormant position for that period. Information about any transactions that did take place, including anything that moved through the company bank account, is also relevant so their treatment can be considered properly. Directors' details, the previous period's accounts, and any changes to the company's records may be useful as well. Because requirements differ depending on the company's circumstances, the simplest approach is to share what you have and let the accounts be prepared around the applicable rules rather than trying to fit everything into a fixed template.

Yes, a dormant company can still see small amounts move through its bank account, and items such as bank charges or interest are not treated in the same way as trading income and expenditure under the applicable rules. What matters is whether the company had any significant accounting transactions during the period, and that test is applied to the company's own records. Because the position can depend on the size and nature of the transactions involved, the safest approach is to review the bank activity for the period before deciding whether dormant accounts are appropriate. If there has been genuine trading activity, the company will generally not be dormant for that period and different accounts will be needed.