Dormant Company Accounts Filing in Romford

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. In broad terms, that means there have been no significant accounting transactions in the period, although the exact content and format depend on the company's circumstances and the applicable Companies House rules. They are still formal accounts filed at Companies House, not an informal note telling Companies House that nothing happened. Dormant company accounts sit alongside the company's other obligations, such as its confirmation statement, and do not replace them.

For Companies House purposes, a company is generally treated as dormant when it has had no significant accounting transactions during the relevant period. Day-to-day examples that can affect this include receiving income, paying expenses, or buying and selling goods or services. It is not enough for a director to decide the company is dormant because it has not been trading in a commercial sense; the position has to be assessed against the rules that apply to that period. Because the test looks at transactions rather than intentions, it is worth checking each accounting period separately, as a company can move in and out of dormancy from one year to the next.

In most cases, yes. A company that is dormant for Companies House purposes will generally still need to file annual accounts for each accounting period, unless the company has been formally dissolved or a specific rule or exemption applies to its particular situation. Being dormant does not switch off the accounts filing requirement. The form and content of what you file can vary depending on the company's circumstances, so it is worth confirming the correct route rather than assuming a single standard approach applies to every dormant company.

A confirmation statement is a separate Companies House filing from dormant company accounts, and a dormant company will generally still need to file one. It 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. It is not a set of accounts and it does not report trading activity or profit. Keeping the confirmation statement up to date alongside your dormant company accounts filing helps ensure the public record for your Romford company stays accurate.

No. Dormancy for Companies House and dormancy for Corporation Tax purposes with HMRC are two separate concepts, assessed under different rules and for different purposes. A company can be dormant for one and not the other, and a change in status for one does not automatically change the other. Filing dormant company accounts with Companies House does not notify HMRC that the company is dormant for tax purposes, and it does not by itself bring any Corporation Tax obligations to an end. If you need certainty on the tax side, that is a separate conversation with HMRC or your tax adviser.

That depends on the company's position with HMRC rather than its position with Companies House. A Corporation Tax Return (CT600) is an HMRC obligation, entirely separate from Dormant Company Accounts Filing at Companies House. Where HMRC has confirmed the company is dormant for Corporation Tax purposes, there may be no return to complete for that period, but that is not something you can assume just because the company is dormant at Companies House. If you are unsure whether a return is due, check the position with HMRC directly or speak to a tax adviser.

It can, and this is one of the most common causes of confusion. Small transactions such as bank charges, interest, or the payment of a filing fee can affect whether the company meets the dormancy test for Companies House purposes, which in turn affects what needs to be filed and how. Some transactions are generally disregarded, while others are not, and the treatment can depend on the specific rules applying to the period. The practical point is that you should not assume a company is dormant simply because it has not traded. Send us the bank statements and any transaction records for the period and we can help you establish where the company stands.

In most cases we will need the company's registered details, the accounting period we are preparing for, and evidence of what did or did not happen in that period, such as bank statements covering the whole period and details of any transactions that took place. It also helps to know whether the company has filed dormant accounts before and whether there have been any changes to the directors, shareholders or registered office. Once we have a clear picture of the period, we can confirm the appropriate route for your Dormant Company Accounts Filing and explain anything further we need.