Dormant Company Accounts Filing in Angus for Dormant Limited Companies

Dormant company accounts are the annual accounts a company prepares and files at Companies House when it meets the dormancy conditions for that accounting period. In broad terms, that means there have been no significant accounting transactions in the period, beyond certain administrative matters that the rules allow. They are a formal statutory filing rather than an informal note to Companies House, and the content must reflect the company's position accurately for the period covered. Because the exact requirements depend on your company's circumstances and the applicable rules, the accounts are prepared on a case-by-case basis rather than from a single universal template.

Broadly, a company is treated as dormant for Companies House purposes when it has no significant accounting transactions during the accounting period in question. What counts as significant is defined by the rules, and some transactions that look minor day to day may affect the position. That is why it is worth checking rather than assuming: a company that has had no sales is not automatically dormant, especially if money has moved through the business. If your company has been genuinely inactive but you are unsure whether the dormancy test is met, reviewing the bank activity and any transactions for the period is usually the first step.

Yes, in most cases. A company that is dormant for Companies House purposes generally still needs to file annual accounts and a confirmation statement each year, unless it has been formally dissolved or a specific rule applies to it. Dormancy changes the type of accounts a company files — it does not remove the filing obligation altogether. This is one of the most common misconceptions among directors of inactive companies, and missing the filing date can lead to penalties or other consequences recorded against the company. Keeping an eye on the dates shown on your Companies House record is a simple way to stay ahead of it.

A confirmation statement is a separate Companies House filing from dormant company accounts, and it normally remains due each year even when the company is dormant. It confirms that the information Companies House holds about the company — such as the registered office, directors, shareholders and share capital — is still correct. Filing dormant accounts does not satisfy the confirmation statement requirement, and filing a confirmation statement does not satisfy the accounts requirement. They are two distinct obligations, and both usually need attention for as long as the company remains registered.

No, they are separate concepts. Companies House dormancy relates to the accounts a company files and whether it had significant accounting transactions in the period. Dormancy for Corporation Tax purposes is a matter for HMRC and depends on its own criteria and notification process. A company can be dormant for one purpose and not the other, so it is possible to file dormant company accounts with Companies House while still having an active or unresolved Corporation Tax position. Filing dormant accounts does not automatically notify HMRC of anything, so if you believe your company should also be treated as dormant for tax, that needs to be dealt with separately.

A Corporation Tax Return (CT600) is a separate HMRC obligation and whether one is required depends on your company's circumstances and HMRC's view of its position, not simply on whether it filed dormant accounts at Companies House. Some dormant companies are asked to submit a return, and others are not. Confirmation statements, dormant accounts and CT600s are three different filings with two different bodies, so it is worth checking each one rather than assuming that inactivity covers them all. If you are unsure whether a return is expected for your company, it is better to clarify the position than to leave it unaddressed.

Typically, we will need your company name and number, the accounting period being filed, details of the company's officers and registered office as held at Companies House, and confirmation of the company's activity — or lack of it — during the period. Bank statements or a clear summary of any transactions during the period are useful, because they help confirm whether the dormancy conditions are met or whether some activity means a different type of accounts is appropriate. If anything has changed during the year, such as a director appointment or a change of registered address, let us know so the accounts and any related filings stay consistent with your company record.

It can happen, and it matters. Bank charges, interest, or a single payment in or out during the period can affect whether the company still qualifies as dormant for Companies House purposes, depending on what the transaction was and how the rules apply. Rather than guessing, it is worth reviewing the period's bank activity and letting us look at it — the appropriate accounts and filing route follow from what actually happened. If the company has had transactions that take it outside dormancy, the accounts may need to be prepared on a different basis, and there may be knock-on considerations for HMRC as well.