Dormant Company Accounts Filing in Lanark: Clear Support for Dormant Companies

Dormant company accounts are the annual accounts prepared for Companies House where a company has been dormant for Companies House purposes during the accounting period, typically because it had no significant accounting transactions. They are usually shorter and simpler than accounts for a trading company, but they still need to be prepared in line with the applicable Companies House rules and filed by the relevant deadline. Not every dormant company follows exactly the same format or filing route, so the right approach depends on your company's own circumstances and history.

Broadly, a company is treated as dormant for Companies House purposes when it has had no significant accounting transactions during the period. Significant accounting transactions are the entries that would normally appear in the accounts, such as sales, purchases, wages or general running costs. Some transactions are disregarded for this test, which is why a company can sometimes still be dormant even though money has moved. Because the detail matters, it is worth confirming your position for the specific accounting period before preparing and filing rather than assuming.

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. Being dormant does not mean your filing obligations have stopped, and dormant company accounts filing is usually an annual task for as long as the company remains on the register. Missing or delaying that filing can create unnecessary complications, so it is sensible to treat it as a regular item in your diary.

Usually, yes. A confirmation statement is a separate Companies House filing from dormant company accounts. The confirmation statement confirms that the information Companies House holds about your company is correct, covering matters such as the registered office, directors, shareholders and share capital. It is normally due once a year even where the company has not traded and no accounts activity has taken place. Think of it as two distinct jobs: the accounts deal with your financial period, while the confirmation statement deals with your company's details.

Yes, they are different in scope and purpose. Dormant company accounts reflect a company with no significant accounting transactions in the period, so they do not include the kind of profit and loss detail you would see in accounts for an active trading company. Normal trading accounts show income, expenditure, assets and liabilities, and typically need to be prepared under a recognised accounting framework. A dormant company may qualify for simpler requirements, but this depends on the company's circumstances and the applicable rules, and not every dormant company is able to use the same form or filing route.

No, these are separate concepts with separate rules. Companies House dormancy relates to your annual accounts and filing position with the registrar. HMRC dormancy relates to Corporation Tax. A company can be dormant for one purpose and not the other, and filing dormant accounts with Companies House does not automatically notify HMRC that your company is dormant. If you believe your company is dormant for Corporation Tax purposes, that position generally needs to be established with HMRC separately, and it is worth checking before you assume any Corporation Tax obligations have fallen away.

It depends on what HMRC has asked for. A Company Tax Return (CT600) is an HMRC obligation, completely separate from dormant company accounts filing at Companies House. Even where a company is dormant at Companies House, HMRC may still expect a return, and HMRC will normally write to tell you whether one is due. If you are unsure whether a return is required, it is better to confirm the position with HMRC or with an accountant than to assume it is not needed.

It can, and this is one of the most common sources of confusion. Small movements such as bank charges or interest can affect whether a company qualifies as dormant for Companies House purposes. Some transactions are disregarded for the dormancy test, while others mean the company is not dormant for that period and may need to file a different set of accounts. When you ask us to help with dormant company accounts filing, it is genuinely useful to tell us about anything that passed through the company bank account during the period so the position can be assessed properly.