Dormant Company Accounts Filing in Robertsbridge for Dormant Limited Companies

Dormant company accounts are the annual accounts filed at Companies House by a company that meets the dormancy test for the period in question — broadly, a period in which the company had no significant accounting transactions. They are usually a simpler set of accounts than those prepared by a trading company, but they are still formal statutory accounts that must cover the correct period and be filed in the correct format. Whether a simplified route is available depends on the company's circumstances and the applicable Companies House rules, which is why it is worth confirming the position before you file rather than assuming one form fits every dormant company.

For Companies House purposes, a company is generally treated as dormant if it has had no significant accounting transactions during the accounting period — meaning no entries that would normally be recorded in its accounting records. Some routine administrative matters are not treated as significant accounting transactions, but the detail matters and the test is not simply about whether money moved through a bank account. A company that has never traded is not automatically dormant, and a company can move in and out of dormancy from one period to the next. We look at each period individually so the accounts filed reflect what actually happened.

In most cases, yes. A dormant company can still be required to file annual accounts at Companies House, along with a confirmation statement, unless it has been formally dissolved or a specific rule applies to its situation. Dormant status is not a blanket exemption from filing. What changes is the type of accounts that may be appropriate to prepare and file, which depends on the company's circumstances and the applicable Companies House rules. Treating dormancy as a reason to file nothing at all is where directors most often run into difficulty.

Generally yes. A confirmation statement is a separate Companies House filing from dormant company accounts, and it is normally due at least once every 12 months even where the company is dormant. It confirms that the information Companies House holds about the company — directors, registered office, shareholders and share capital, for example — is correct and up to date. 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 annual obligations, and both usually need attention.

No — these are separate concepts with separate rules and separate authorities. Dormancy for Companies House is tied to the significant accounting transactions test and affects the annual accounts filed there. Dormancy for Corporation Tax is an HMRC concept and depends on whether the company has anything to report or any Corporation Tax liability for the period. A company can be dormant for one purpose and not the other, so being dormant at Companies House does not automatically make you dormant for Corporation Tax. Filing dormant accounts at Companies House does not notify HMRC of your dormancy and does not, on its own, change your Corporation Tax position.

It depends on the company's circumstances and on how HMRC views the company's position. A Corporation Tax Return (CT600) is an HMRC obligation that sits separately from your Dormant Company Accounts Filing at Companies House, and whether one is required is not decided by your Companies House status. Where HMRC has confirmed the company is dormant for Corporation Tax purposes, the reporting position may differ from that of an active company, but this should be checked rather than assumed — with HMRC directly or with a qualified tax adviser. In many situations the company needs to tell HMRC about its dormant position separately, because filing accounts at Companies House does not do that for you.

As a starting point we need the company's registered details, the accounting period and year end, confirmation of the company's dormant position for that period, and the previous year's accounts or filing history. We also need to know about anything at all that happened during the period, however minor it seems — a bank charge, interest received, or a payment made on the company's behalf can all affect whether a period is genuinely dormant. Once we have the full picture, we can confirm the correct approach and the right filing route for your company rather than applying a one-size-fits-all template.

Yes. Directors remain responsible for the company's filings, but an accountant can prepare the accounts, assess the dormancy position, and submit the accounts to Companies House on the company's behalf. That is particularly helpful where the company's activity has changed during the year, where the previous period looked different, or where you simply are not sure which format or filing route applies to a company like yours. We can also handle your confirmation statement alongside the accounts, so your annual requirements stay aligned and nothing is overlooked.