If your limited company is not trading and has no significant transactions, it may be considered dormant. Even though the business is inactive, you are still legally required to file dormant company accounts with Companies House each year. Here’s a step-by-step 2025 guide for staying compliant without unnecessary hassle.
1. What Is a Dormant Company?
According to HMRC and Companies House, a company is dormant if:
- It has had no significant accounting transactions during the financial year
- It is not actively trading or receiving income
Typical examples include:
- Holding a company name or intellectual property
- Preparing to start a business in the future
- Having stopped trading but not yet closed
2. What Must Be Filed for a Dormant Company?
Dormant companies still need to submit the following:
a) Dormant Company Accounts (DCA)
- A simplified version of annual accounts, usually consisting of:
- Balance sheet
- Statement confirming the company was dormant
- No profit and loss account is required
b) Confirmation Statement
- Must be filed annually (even if no changes)
- Confirms the company’s registered details are up to date
3. Filing Deadline for Dormant Accounts
- You must file dormant accounts within 9 months of your company’s year-end
- Example: If your year-end is 31 March 2025, the deadline is 31 December 2025
4. How to File Dormant Accounts Online
Step-by-step via Companies House:
- Go to the Companies House WebFiling service
- Log in using your company authentication code
- Select ‘file dormant company accounts’
- Enter the relevant dates and confirm no transactions occurred
- Submit the accounts – confirmation will be emailed to you
Filing is free if done online and usually takes less than 15 minutes.
5. Do You Need to Notify HMRC?
- If your company was previously trading, you must notify HMRC that it is now dormant
- HMRC may then issue a ‘dormant for Corporation Tax’ status
- No Corporation Tax return is required unless requested by HMRC
6. Penalties for Late Filing
Failing to file dormant accounts on time can result in:
- £150 fine if up to 1 month late
- Up to £1,500 for longer delays
- Risk of the company being struck off the register
How Eclat Accountancy Can Help
We support dormant companies by:
- Filing Dormant Company Accounts and Confirmation Statements on your behalf
- Ensuring deadlines are met to avoid penalties
- Advising on the best time to reactivate, strike off, or continue dormant status
Final Thoughts
Filing dormant company accounts may seem like a formality, but missing deadlines can cause avoidable problems. Stay compliant, avoid fines, and keep your company in good standing with expert support.
Contact Eclat Accountancy for help with dormant company filings, statutory compliance, and tailored advice.
