Dormant Company Accounts Filing in Eye — Prepared and Filed Properly

Dormant company accounts are the annual accounts a company prepares for a period in which it has been dormant for Companies House purposes. In broad terms, they reflect a company that has had no significant accounting transactions during the period, so the figures are typically minimal or nil — often just the share capital position and any permitted items. They are still formal statutory accounts filed at Companies House, not simply a notification that the company is inactive, and the exact content and format depend on the company's circumstances and the applicable Companies House rules. They should not be confused with a Confirmation Statement, a Corporation Tax Return (CT600), a VAT Return or a payroll filing, all of which are separate obligations with their own rules and deadlines.

A company is generally treated as dormant for Companies House purposes where it has had no significant accounting transactions during the accounting period in question. Transactions such as paying a bank charge, receiving interest, invoicing a customer or making a purchase would normally take the company outside that definition, even if the amounts are small. Whether a particular company qualifies depends on what has actually happened during the period, so the test is applied to each set of accounts rather than being a permanent status you choose once. If your company has had any activity, it is worth checking the position before deciding which accounts to prepare.

Yes, in most cases. 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 a specific rule applies to it. Dormant status does not remove that obligation. What can change is the type of accounts prepared and the filing route used, because a dormant company may have different accounting requirements from an active trading company. Because the requirements vary with circumstances, it is worth confirming the position for your company rather than assuming no filing is needed.

A Confirmation Statement is a separate Companies House filing from dormant company accounts. It confirms that the information Companies House holds about your company — such as directors, registered office, share capital and people with significant control — is correct as at the confirmation date. Dormant companies can still be required to file one, even where no accounts figures have changed. Preparing dormant company accounts does not satisfy the Confirmation Statement requirement, and filing a Confirmation Statement does not replace the accounts. Both may need to be dealt with, and we can help you keep track of which filings are due.

Yes. A dormant company may have different accounting requirements from a company that has been trading. Dormant accounts typically contain far less detail, reflecting the absence of significant transactions, while trading accounts include a profit and loss account, more extensive balance sheet notes and disclosures appropriate to the company's activity. The right format also depends on the company's size and circumstances, and not every dormant company uses the same form or filing route — AA02 is not a universal form for every dormant company. We review your situation and prepare the version that fits it.

No. These are two separate concepts, assessed by two different bodies against two different sets of rules. A company may be dormant for Companies House purposes but not dormant for Corporation Tax purposes, or the reverse. Filing dormant accounts with Companies House does not automatically notify HMRC that your company is dormant, and it does not mean your company automatically stops having Corporation Tax obligations. If you are unsure of your position with HMRC, it is worth checking separately, and we can point you towards the right questions to ask.

A Corporation Tax Return is a separate HMRC obligation, distinct from dormant company accounts and from any Companies House filing. Whether you need to file one depends on your company's circumstances and on how HMRC treats the company — a company can be dormant at Companies House while still having Corporation Tax requirements, or it may be treated as dormant for Corporation Tax purposes as well. Filing dormant accounts with Companies House does not deal with a Corporation Tax Return on your behalf. If you are not sure whether a return is due, it is best to confirm your position directly with HMRC or with an accountant who can look at your specific circumstances.

We normally need the company name and number, the accounting period dates, the registered office address, details of the directors and shareholders, the share capital position, and confirmation that there were no significant accounting transactions during the period. If there was any activity — a bank charge, interest received, an invoice, or anything paid or received — tell us about it, because it may affect whether dormant accounts are appropriate. If you have filed before, your previous accounts or Companies House filing history are useful too. With that information, we can prepare the appropriate accounts and explain what else, such as a Confirmation Statement, may need attention.

Filing accounts after the deadline can lead to consequences, including penalties that increase the longer the filing is overdue, and repeated late filing can affect the company's filing history. Dormant status does not provide an exemption from filing deadlines, and the accounts still need to be delivered to Companies House. If a filing has been missed, the practical step is to get the outstanding accounts prepared and submitted as soon as possible, and to check whether other filings — such as a Confirmation Statement — are also overdue. We can help you work through any backlog and get your record back in order.

It depends on the stage the company has reached. While a company remains registered, it generally continues to have filing obligations, and outstanding accounts may still need to be filed even if you intend to close the company or apply for strike-off. Once a company has been formally dissolved, those obligations come to an end. Because the position changes as a closure progresses, it is worth looking at your specific circumstances and the timing of any application before deciding to skip a filing — cutting a corner here can complicate the closure process rather than speed it up.