How to File Dormant Company Accounts with Companies House

If your company isn't trading, you still need to file annual accounts with Companies House. The good news: dormant accounts are much simpler than full accounts, they're free to file, and you can do it yourself without an accountant.

Here's everything you need to know.

What makes a company dormant?

A company is dormant if it has had no significant accounting transactions during the financial year. The only transaction allowed is the payment of shares when the company was first set up.

That means:

• No income or sales
• No expenses paid (other than the filing fee for the confirmation statement)
• No bank transactions (other than bank fees, if your bank charges them)
• No invoices sent or received

If your company has had any financial activity beyond these, it's not dormant and you need to file full accounts — even if the amounts are tiny.

When are dormant accounts due?

The deadline depends on whether this is your company's first year:

• First accounts: Due 21 months after the date of incorporation
• Subsequent accounts: Due 9 months after the end of your financial year (the accounting reference date)

For example, if your company was incorporated on 1 January 2025 and has a 31 December year end:

| Filing | Period covered | Deadline | |--------|---------------|----------| | First accounts | 1 Jan 2025 — 31 Dec 2025 | 1 Oct 2026 (21 months from incorporation) | | Second accounts | 1 Jan 2026 — 31 Dec 2026 | 30 Sep 2027 (9 months after year end) |

How to file dormant accounts online

You can file dormant accounts for free through Companies House WebFiling:

1. Sign in to WebFiling with your company authentication code
2. Select your company
3. Choose "File accounts" then select "Dormant company accounts"
4. Companies House will show you a pre-filled balance sheet — for most dormant companies, this just shows the initial share capital
5. Confirm the figures — usually just the value of shares issued at incorporation (typically £1 or £100)
6. Tick the dormancy box confirming the company was dormant throughout the period
7. Submit — there is no filing fee

The whole process takes about 10 minutes. No accountant needed.

What goes in the balance sheet?

For a typical dormant company that was set up with £1 of share capital and has done nothing since, the balance sheet looks like this:

| | Amount | |---|---| | Called up share capital | £1 | | Total assets | £1 | | Total liabilities | £0 | | Net assets | £1 |

If your company was set up with £100 in shares, replace £1 with £100. That's it.

Do I also need to file with HMRC?

It depends. If your company has never traded and you've told HMRC it's dormant, you don't need to file a Corporation Tax return (CT600). HMRC will make the company dormant for CT purposes.

But if your company was previously active and has become dormant, you need to:

1. File a final CT600 covering the period up to when trading stopped
2. Tell HMRC the company is dormant — they'll stop expecting returns

If HMRC doesn't know your company is dormant, they may issue penalties for missing CT600 returns. Contact them proactively.

Do I still need to file a confirmation statement?

Yes. Dormant companies must still file a confirmation statement every 12 months. This costs £34 and confirms your company details (address, directors, shareholders, SIC codes) are up to date.

The confirmation statement is separate from your annual accounts. You need to file both, every year, even if your company is dormant.

What if I miss the deadline?

Late filing of annual accounts carries automatic penalties:

| How late | Penalty | |----------|---------| | Up to 1 month | £150 | | 1-3 months | £375 | | 3-6 months | £750 | | More than 6 months | £1,500 |

These penalties are doubled if your accounts are late two years in a row. They apply to dormant accounts just the same as full accounts.

The penalties are charged to the company, but as a director, you're responsible for making sure they're filed on time.

Should I close the company instead?

If your company has been dormant for a while and you don't plan to use it again, consider closing it via voluntary strike-off (DS01). This costs £33 and removes the company from the register, ending your annual filing obligations.

Keep the company dormant if:

• You might trade again in future
• You want to protect the company name
• There's a specific reason to keep it registered (e.g., holding an asset)

Key takeaways

• Dormant accounts are simple and free to file via Companies House WebFiling
• Your company is dormant only if it had no significant accounting transactions
• You still need to file a confirmation statement (£34/year) alongside dormant accounts
• Late filing penalties apply to dormant accounts — from £150 to £1,500
• Tell HMRC separately that your company is dormant to avoid CT600 penalties
• Consider closing the company if you don't need it anymore