Filing for a dormant company.
A company that has stopped trading and has no other income is usually dormant for Corporation Tax. It pays no Corporation Tax, but it still files accounts and a confirmation statement with Companies House every year, and a Company Tax Return whenever HMRC sends it a notice to deliver one.
Companies House filing opens soon. You can file the CT600 with HMRC from Clients Assistant now. Until Companies House filing opens here, file the accounts with Companies House yourself, online or by post.
Start for freeIs your company dormant?
For Corporation Tax, a company is usually dormant if it has stopped trading and has no other income, such as investments. HMRC counts buying, selling, renting out property, advertising, employing someone and earning interest as trading. So a company that earns interest isn't dormant for Corporation Tax.
Companies House has its own test of dormancy, and that decides which accounts the company files.
What a dormant company files
| Filing | To | When |
|---|---|---|
| Annual accounts | Companies House | Every year, 9 months after the year end |
| Confirmation statement | Companies House | At least once every 12 months |
| Company Tax Return (CT600) | HMRC | Only if HMRC sends a notice to deliver one; then within 12 months of the end of the period |
| Notice that the company is dormant | HMRC | When it stops trading |
If you've already filed a return, or HMRC has sent a notice to deliver one, you still need to file it online, even while the company is dormant. Once you've told HMRC the company is dormant, you won't need to file another return unless HMRC sends a further notice.
Dormant accounts and returns, done in minutes
Enter the company number
The company's details and deadlines come from Companies House, with last year's figures from the accounts on the register.
Check it's dormant
Clients Assistant checks the company's Companies House record and its books, then prepares dormant accounts in the right form.
File what's due
File the CT600 with HMRC when it has asked for one. Reminders come before the accounts, CT600 and confirmation statement deadlines.
Questions people ask
Only if HMRC has sent it a notice to deliver one, or it has already filed a return for the period. Then it must file online, even while dormant. Once you've told HMRC the company is dormant, you won't need to file again unless HMRC sends a further notice.
Not for Corporation Tax. HMRC counts earning interest as trading, alongside buying, selling, renting out property, advertising and employing someone.
Yes, every year, and a confirmation statement at least once every 12 months. Companies House has its own test of dormancy, which decides the accounts the company files.
Preparing the accounts and return is free. Filing is £5 + VAT a year (£6.00 including VAT).
No. It emails you before the confirmation statement deadline, using the dates from Companies House, and you file the statement on Companies House's own service.
HMRC has an online form for telling it that a company is dormant for Corporation Tax. You'll find it on GOV.UK's page about dormant companies and Corporation Tax.
Checked against GOV.UK on 15 October 2026. Sources: Dormant companies and Corporation Tax; Closure of the service to file your company accounts and tax return.
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