Dormant Company Accounts Filing in Carshalton for Inactive Limited Companies

Dormant company accounts are the annual accounts a company prepares when it has been dormant for Companies House purposes during an accounting period. In practice, that generally means the company had no significant accounting transactions in that period — no trading income, no purchases and no ordinary running costs. Depending on the company's circumstances and the applicable Companies House rules, the accounts may be prepared in a simplified form with limited disclosures compared with a trading company's accounts. It is worth being clear that 'dormant' here describes the company's position for Companies House purposes, and it does not automatically describe the company's position for tax purposes with HMRC.

A company is generally dormant for Companies House purposes when it has had no significant accounting transactions during the relevant accounting period. The test is applied to each period separately, so a company can be dormant for one year and not the next if activity resumes. Companies House rules recognise that certain transactions do not necessarily prevent a company from being treated as dormant, so it is not simply a case of counting every line on a bank statement. Because the answer depends on what actually happened in the company, dormant status should be confirmed before accounts are prepared rather than assumed because the company has not actively traded.

In most cases, yes. A company that is dormant for Companies House purposes generally still needs to file annual accounts for each accounting period, unless it has been formally dissolved or a specific rule applies to its situation. It is also important not to assume that every dormant company can use the same form or the same filing route. Some companies that have never traded may have different options from those that have traded previously and then stopped, and a company's accounts requirements can differ from those of an active trading company. The correct approach depends on the company's own history and circumstances and on the applicable Companies House rules.

Yes, in most cases. A confirmation statement is a separate Companies House filing from dormant company accounts, and it is not replaced by them. The confirmation statement confirms that the information Companies House holds about the company — such as its registered office, directors, shareholders and share capital — is correct as at the confirmation date, and it needs to be filed even where the company has not traded. Dormant company accounts deal with the company's financial period; the confirmation statement deals with the company's registered details. They are two different obligations and both should be kept up to date.

No. They are two separate concepts with different purposes. Companies House dormancy relates to whether the company had significant accounting transactions during an accounting period for accounts purposes. Corporation Tax dormancy with HMRC relates to the company's tax position, and the tests HMRC applies are not the same. A company may be dormant for one purpose but not automatically dormant for the other, and one status does not decide the other. Filing dormant accounts with Companies House does not notify HMRC of dormancy and does not, on its own, change any Corporation Tax position the company has.

It depends on the company's position with HMRC, which is a separate question from whether it is dormant for Companies House purposes. Where a company is dormant for Corporation Tax purposes, it may not need to file a Corporation Tax Return for that period, but Companies House dormancy does not automatically create that outcome. A Corporation Tax Return (CT600) is an HMRC obligation, not a Companies House one, and a company can fall back into Corporation Tax dormancy or out of it depending on what happens during the year. If you are unsure where your company stands with HMRC, it is worth checking directly with HMRC or taking advice before deciding whether a return is needed.

It depends on what the transactions are and whether they count as significant for Companies House purposes. Ordinary activity such as bank charges, interest received, or payments for professional services is generally a sign that the company has been financially active, which may mean dormant accounts are not the right fit for that period. Some specific transactions are treated differently under Companies House rules and do not necessarily prevent a company being dormant, so the answer is not always obvious from a bank statement alone. The safest approach is to review the transactions for the period before deciding which accounts are appropriate.

Yes. An accountant can prepare the accounts for the period based on the company's records, confirm whether the dormant treatment fits the company's circumstances, and submit the accounts to Companies House where a filing is required. They can also help with the separate confirmation statement and keep track of what is due for the company, which is useful for directors who are not actively involved in the company day to day. Because the correct treatment depends on the company's own activity and history, having the position reviewed before the accounts are prepared is usually the most practical way to avoid redoing work later.