Dormant Company Accounts Filing in Caversham

Dormant company accounts are the annual accounts a company prepares for Companies House when it has been dormant for Companies House purposes during the accounting period — broadly, where there have been no significant accounting transactions. They are a formal set of accounts for the register, not a notification that the company has stopped existing and not a substitute for other filings. The content and format that apply depend on the company's circumstances and the applicable Companies House rules, so it is worth confirming your position before preparing anything.

In general terms, a company is treated as dormant for Companies House purposes when it has no significant accounting transactions in the period. Certain transactions are typically disregarded for this test, but the detail matters and depends on the facts, so directors should not assume dormancy simply because the company has stopped invoicing customers. Please also note that Companies House dormancy is defined separately from HMRC dormancy for Corporation Tax — a company can be dormant for one and not the other.

Yes, in most cases. A company that is dormant for Companies House purposes will generally still need to file annual accounts for each accounting period, along with a confirmation statement, unless it has been formally dissolved or another specific rule applies to it. Dormancy is not a blanket exemption from company filing obligations. This is one of the most common misunderstandings we see, and it is why a clear Dormant Company Accounts Filing process is worth having in place.

A confirmation statement is a separate Companies House filing and is not the same thing as dormant company accounts. Dormant companies will usually still need to file their confirmation statement to confirm that the information held on the register — such as the registered office, directors and share capital — remains correct. Preparing a confirmation statement alongside Dormant Company Accounts Filing helps keep the company's record consistent and avoids the two obligations being confused with one another.

Yes. A dormant company may have different accounting requirements from an active trading company, because there is no trading activity to report in the usual way and the accounts are prepared on a much simpler basis. The exact requirements depend on the company's circumstances and the applicable filing rules, so the position for one dormant company is not automatically the same as for another. This is also why there is no single form that suits every dormant company — the right filing route has to be matched to the company.

No. These are two separate concepts with separate rules, and a company may be dormant for one purpose but not automatically for the other. Filing dormant accounts with Companies House does not automatically notify HMRC that the company is dormant for Corporation Tax, and it does not by itself change any Corporation Tax obligation. If you want to establish or update your position with HMRC, that is handled separately, and we can talk you through what applies to your company.

A Corporation Tax Return (CT600) is an HMRC obligation and is entirely separate from Dormant Company Accounts Filing at Companies House. Whether a return is required depends on the company's circumstances and its position with HMRC, including whether HMRC has been notified of dormancy. Being dormant at Companies House does not automatically mean no Corporation Tax Return is needed, and it does not automatically stop Corporation Tax obligations. It is worth checking your HMRC position alongside your Companies House filings so the two do not drift out of step.

Small transactions do occur in dormant companies — bank charges or interest are the classic examples — and how they affect dormancy depends on the applicable rules and on the nature of the transaction. Rather than guessing, it is better to look at the actual accounting records for the period and confirm whether the company still meets the dormancy conditions. If it does not, different accounts and possibly other filings may be needed. We can review the figures with you and advise on the appropriate route.

Yes — we work with directors across Caversham on Dormant Company Accounts Filing, from checking whether the company qualifies as dormant through to preparing the accounts and handling the Companies House submission. We will typically ask for details of the company, the accounting period, the nature of any transactions that have gone through the records, confirmation of the registered office and officer information, and whether the confirmation statement is also due. Having it prepared and filed for you takes the uncertainty out of an annual obligation that is easy to overlook.