Filing Dormant Company Accounts UK – Step-by-Step Guide

9 October 2026

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If your limited company has no trading activity, filing dormant company accounts UK is one of the simplest compliance tasks you will do. Dormant accounts filing keeps Companies House records up to date and helps avoid penalties or unnecessary tax notices.

This guide explains what Companies House counts as dormant, how to prepare and submit dormant accounts, and practical steps for telling HMRC and keeping records for the 2026/27 tax year.

What does "dormant" mean for Companies House and HMRC

Before you prepare dormant accounts, confirm your company is genuinely dormant for both Companies House and HMRC. The company can be dormant for one organisation but active for the other – so check both sets of rules.

For Companies House a company is typically dormant if it has had no significant accounting transactions in the relevant financial year. Small administrative payments such as filing fees are often allowed without breaking dormancy.
For HMRC a company is dormant for Corporation Tax purposes when it has no active trade or other income to declare. You may still need to tell HMRC the company is dormant so they stop sending tax returns.

Useful GOV.UK reading:

Set up a private limited company for basic company obligations and registration.
Corporation Tax for HMRC guidance on dormant companies and tax filing responsibilities.

Do I need to file dormant accounts at Companies House?

Yes, most private limited companies must file annual accounts at Companies House even if they are dormant. Filing keeps the public register accurate and avoids enforcement action.

If your company is dormant for the entire accounting period you can usually file simplified or dormant company accounts rather than full audited accounts.
If the company became dormant part way through the year you should still prepare accounts covering the period and show the date of dormancy where required.

If you are unsure whether your company qualifies as an inactive limited company or whether small transactions break dormancy, speak to an accountant or check Companies House guidance before filing.

What belongs in dormant company accounts UK

Dormant accounts are much shorter than trading company accounts, but they still need to meet Companies House content rules.

A balance sheet prepared to the company’s accounting reference date.
A statement that the company was dormant during the period covered by the accounts.
Director signature and date on the accounts where required by Companies House rules.
Additional notes only if necessary to explain any permitted transactions or changes in company status.

Depending on the company size and the accounting framework used, there may be options to file simplified or micro-entity accounts. Check Companies House guidance for which form is appropriate.

Step-by-step process – from checking dormancy to filing

Follow these practical steps to complete dormant accounts filing with Companies House.

1. Confirm the company is dormant

Review the company bank account and bookkeeping ledgers for any transactions that could be classed as trading or income.
Exclude permitted transactions such as payment for shares on formation, fees to Companies House, or penalties for late filing if Companies House treats these as non-trading.
If you find transactions that might break dormancy, get advice – you may need to prepare full accounts and inform HMRC.

2. Notify HMRC if necessary

If you were previously registered for Corporation Tax you usually need to tell HMRC the company is dormant to avoid receiving company tax returns.
Use HMRC guidance on Corporation Tax or contact HMRC directly if you are unsure how to notify them.
Keep a record of when and how you told HMRC.

3. Prepare the dormant accounts

Prepare a balance sheet to the accounting reference date.
Add a statement confirming the company was dormant for the period.
Ensure the accounts are signed by a director if Companies House requires a signature for the format you are filing.

If you do not keep full bookkeeping records because the company has been inactive, keep enough documentation to show there were no trading transactions in the year.

4. Decide whether to file online or on paper

Companies House accepts online filing for many companies through the WebFiling service. Online filing is usually faster and confirms receipt.
Paper filing remains an option for some small companies or where a particular accounts format is required.
To file online you will need the company authentication code or to verify your identity with Companies House – see the GOV.UK guidance on how to verify your identity for Companies House: https://www.gov.uk/guidance/verify-your-identity-for-companies-house

5. File dormant accounts with Companies House

Submit the accounts before the Companies House filing deadline. Keep a copy of the confirmation and the PDF you filed.
If you are filing paper accounts post them early and use a recorded delivery service where possible.
If you miss the filing deadline act quickly – Companies House imposes progressive sanctions for late filing and persistent failure can lead to strike-off action.

6. Keep records

Even a dormant company must keep certain records for statutory periods. Store copies of filed dormant accounts, director minutes, bank statements, and correspondence with HMRC and Companies House.
If you plan to resume trading, keep a clean starting record so you can switch to filing full accounts and notifying HMRC as required.

Common filing routes and tools

Companies House WebFiling – the fastest route to submit dormant accounts online. You will normally need the company authentication code to sign in. If you have not used WebFiling before, follow Companies House sign-in and verification steps.
Third-party agents and accountants – you can appoint an accountant to file on your behalf and to ensure accounts meet Companies House formatting rules.
Paper filing – used less often, but still an option if your accounts format is not supported online.

If you need to verify your identity before using certain Companies House services, see: https://www.gov.uk/guidance/verify-your-identity-for-companies-house

Tips for directors of an inactive limited company

Keep the company bank account with minimal activity and clearly label any permitted payments to avoid confusion about dormancy.
Maintain at least annual checks of the company record – check the Companies House service for public information on your company to ensure director and registered office details are correct.
If you do not expect to trade again and want to avoid future obligations, consider a formal strike-off process – but get professional advice before applying to strike off a company that has assets, liabilities or contracted obligations.

What happens if you don’t file dormant accounts on time

Failure to file dormant company accounts can lead to:

Automatic penalties and late filing fines from Companies House.
Potential restrictions on company officer appointments and limited access to certain services.
Increased risk that Companies House will start strike-off proceedings for persistent non-filing.

If you receive a notice or penalty, act promptly and get professional help to correct filings and respond to Companies House.

Practical checklist before you file dormant accounts

Confirm dormancy for the whole accounting period.
Check bank and bookkeeping records for any transactions that might break dormancy.
Prepare a balance sheet and a dormancy statement covering the period.
Verify Companies House sign-in credentials and identity verification if filing online.
Notify HMRC that the company is dormant if you were previously registered for Corporation Tax.
File accounts and keep confirmation and copies for your records.

When dormancy ends – what to do next

If you decide to resume trading:

Tell HMRC that the company is active again so Corporation Tax and other regimes are reactivated where necessary.
Switch from filing dormant accounts to preparing full statutory accounts and tax returns for the accounting period when trading recommences.
Update any payroll records and register for VAT or PAYE if you take on employees or taxable supplies.

For payroll enquiries see our in-house service pages such as Payroll & PAYE and for bookkeeping help see Bookkeeping & Xero.

Companies House dormant – special situations

Some situations require extra attention:

Dormant since incorporation. If the company has never traded you can file dormant accounts from the date of incorporation. Keep evidence that no trading took place.
Dormant for part of the year. You may need to prepare full accounts covering the trading period and a dormancy statement for the rest of the year. Get advice if this applies.
Group structures. Dormancy for a subsidiary within a group may be treated differently where consolidation, group accounts or intercompany balances exist.

When to seek professional help

If you are uncertain whether a small payment breaks dormancy.
If you have inter-company transactions, loans or director loan account activity that could complicate dormancy.
If you face penalties, strike-off notices, or conflicting HMRC and Companies House requirements.

Our team can help prepare dormant accounts, confirm dormancy status and file on your behalf. See Statutory Accounts & Tax and Fractional CFO where you need ongoing advisory support for company structure decisions.

UK tax and legal accuracy

This article is for informational purposes only and does not constitute professional tax or financial advice. Please speak to a qualified accountant before taking action. This article refers to general rules that apply during the 2026/27 tax year. Always confirm deadlines, forms and specific requirements with Companies House and HMRC or a professional adviser.

Frequently asked questions

Q: What counts as a permitted transaction for a dormant company?

A: Permitted transactions are typically small administrative payments such as incorporation costs, fees to Companies House, or certain penalties. If you are unsure whether a transaction counts as permitted, get professional advice or check Companies House guidance before filing.

Q: Can I file dormant accounts online with Companies House?

A: Yes, many companies can file dormant accounts online through Companies House WebFiling. You will usually need the company authentication code or to verify your identity with Companies House. See the Companies House verification guidance for details.

Q: Do I still need to tell HMRC if my company is dormant?

A: If your company was previously registered for Corporation Tax you should tell HMRC it is dormant so you do not receive unnecessary tax returns. Use HMRC guidance on Corporation Tax for next steps.

Q: How long do I need to keep records for a dormant company?

A: Even dormant companies must keep statutory records for set periods. Keep filed accounts, bank statements and correspondence with HMRC and Companies House. If you resume trading keep more detailed accounting records from the date trading restarts.

Q: What if the company becomes dormant after trading part way through the year?

A: You may need to prepare full accounts for the trading period and include a dormancy statement for the non-trading period. Seek advice if the accounting treatment is unclear.

Summary and next steps

Filing dormant company accounts UK is a straightforward compliance step if you follow a clear checklist – confirm dormancy, prepare a balance sheet and dormancy statement, notify HMRC where needed, and file with Companies House on time. Keep records and get advice if there is any uncertainty.

If you would like help preparing or filing dormant accounts, or if you want support with company record-keeping, bookkeeping or statutory obligations, contact Figures. We can help with Statutory Accounts & Tax, Bookkeeping & Xero and wider advisory services such as Fractional CFO. To discuss your situation, please book a discovery call.