Dormant companies and associations
Dormant for Companies House
You must file your confirmation statement (previously annual return) and annual accounts with Companies House even if your limited company is:
- dormant for Corporation Tax
- dormant according to Companies House
But if your company is dormant according to Companies House and also qualifies as ‘small’ you:
- can file ‘dormant accounts’ instead
- don’t have to include an auditor’s report with your accounts
Check what to include in your accounts if your company is small and dormant for Companies House.
Dormant according to Companies House
Your company is called dormant by Companies House if it’s had no ‘significant’ transactions in the financial year.
Significant transactions don’t include:
- filing fees paid to Companies House
- penalties for late filing of accounts
- money paid for shares when the company was incorporated
You do not need to tell Companies House if you restart trading. The next set of non-dormant accounts that you file will show that your company is no longer dormant.