Do Dormant Companies File Accounts with Companies House in 2026?

Dormant companies must file dormant company accounts annually at Companies House unless exempt. Failure to file can lead to penalties and strike-off actions.

What is a dormant company for Companies House?

A dormant company has no significant accounting transactions during the financial year.
A significant accounting transaction excludes fees paid to Companies House, statutory payments, share allotments, and similar minor charges. HMRC and Companies House use this definition to determine filing requirements and tax status.

Companies House treats dormancy strictly. A company with sales, wages, or bank interest is active. One-off capital injections or director loans usually count as transactions. Directors must monitor transactions and classify the company correctly when preparing accounts.

When must dormant company accounts be filed?

Dormant accounts must be filed within nine months of the company’s financial year-end for private companies.
Companies House sets firm deadlines. For private limited companies, deliver accounts within nine months after the year-end. Public companies file within six months. Late filing triggers penalties by Companies House on a sliding scale based on days late and company type.

For newly formed companies, the first accounts deadline depends on the incorporation date and the year-end set at incorporation. Directors should verify the exact deadline on Companies House records and schedule filing well before the cutoff.

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What documents make up dormant company accounts?

Dormant accounts typically include a balance sheet and notes, signed by a director and marked ‘dormant’.
Private dormant companies often qualify to file abbreviated or micro-entity accounts if they meet size criteria, but many now submit simplified dormant accounts specifically stating that no significant transactions occurred. Accounts must follow Companies Act presentation rules and include the accounting reference date and the director's signature.

If the company is dormant but part of a group, consolidated accounts rules may apply. Directors must evaluate group relationships and file group accounts where required.

Do dormant companies still file a Company Tax Return with HMRC?

Dormant companies generally do not file Company Tax Returns, while HMRC records them as dormant.
Directors must notify HMRC of dormancy or confirm that HMRC already lists the company as dormant. If HMRC later identifies activity, it issues a notice to file a return. Companies with any taxable income, like bank interest, must file and pay Corporation Tax.

Regular checks of HMRC status prevent unexpected notices. If activity resumes, directors must inform HMRC and Companies House and file full accounts and tax returns as required.

How does filing dormant accounts differ from filing full accounts?

Dormant accounts declare no transactions and are simpler than full accounts, but they still require correct format and timely submission.
Full accounts include profit and loss, directors’ report, auditor’s report (when applicable), and detailed notes. Dormant accounts omit profit and loss and use a concise balance sheet. Directors must still ensure accuracy and sign the accounts. Errors in dormancy declarations can lead to penalties or audit triggers.

Electronic filing with Companies House reduces processing time. Companies House accepts both paper and digital submissions, but digital filing is faster and more reliable for meeting deadlines.

What are the penalties and risks for failing to file dormant accounts?

Late or missing dormant accounts lead to fixed fines, increased penalties, and risk of strike-off.
Companies House issues late-filing penalties based on the number of days late and the company type. Repeated failures escalate fines and may result in the registrar applying to strike the company off the register. Strike-off removes legal protection, and assets may vest in the Crown.

Non-filing can also damage a director's credibility and complicate future fundraising, credit applications, or company sales. Keeping statutory records current avoids compliance exposure.

When should a company stop filing dormant accounts if it starts trading?

A company must stop filing dormant accounts from the first accounting period that includes trading activity.
Directors must prepare full statutory accounts covering transactions from the start of trading. They must also inform HMRC and file Company Tax Returns for periods with taxable income. Transition requires updated bookkeeping, possible VAT registration if thresholds are met, and payroll registration if hiring staff.

Record the date trading commenced accurately. This date determines which accounting periods require full accounts and which may still qualify as dormant.

How can directors ensure dormant account filings are correct?

Directors should maintain simple records, reconcile bank accounts, and verify that no reportable transactions occurred.
Maintain a short ledger that records any bank movements and their purpose. Reconcile bank statements monthly to confirm the absence of trading entries. Use accounting software or a bookkeeping spreadsheet to flag transactions that breach dormancy. Obtain a professional review if transactions are ambiguous.

Regular internal checks reduce the risk of incorrect dormancy claims. Keep copies of filed accounts and Companies House confirmations for four years.

What services help file dormant company accounts accurately?

Specialist filing services prepare, review, and submit dormant accounts and ensure Companies House compliance.
A filing service checks the company’s transaction history, prepares the appropriate dormant accounts format, and files on time. They supply director-signed documents and confirmation that Companies House received the submission. Services also advise when activity triggers a switch to full accounts.

Using expert support saves time, reduces error risk, and provides documentary proof of compliance for auditors, banks, and buyers.

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How much does filing dormant accounts typically cost?

Fees vary by provider; typical professional filing costs range from £60 to £250 plus Companies House fees.
Costs depend on whether the service includes bookkeeping reconciliation, HMRC notifications, or expedited filing. Low-cost packages focus on preparing and submitting the balance sheet only. Comprehensive packages include transaction checks, director certifications, and year-end advice.

Compare fixed-fee services to hourly accountant rates. Ask for a full list of deliverables and a filing deadline guarantee.

Direct, accurate dormant accounts filings keep companies compliant with Companies House and protect directors from penalties. My Company Registration delivers specialist support to prepare, review, and file dormant company accounts. The service File Accounts for Dormant Companies ensures timely submission, correct format, and confirmation of receipt, reducing compliance risk.

Frequently Asked Questions

Do dormant companies need to file accounts with Companies House?

Yes, dormant companies must file dormant company accounts annually with Companies House unless they qualify for specific exemptions. My Company Registration offers a File Accounts for Dormant Companies service to ensure compliant, timely submission and avoid penalties.

What happens if I don't file dormant company accounts?

Failure to file dormant accounts triggers late-filing penalties from Companies House and can lead to the company being struck off the register. Using the File Accounts for Dormant Companies service from My Company Registration prevents these risks by delivering accurate, on-time filings.

How do I know if my company is truly dormant for Companies House?

A company is dormant when it has no significant accounting transactions—meaning no sales, wages, or bank interest—during the financial year. My Company Registration verifies dormancy status and files compliant dormant accounts through its File Accounts for Dormant Companies service.

Can I file dormant accounts myself or should I use a specialist?

You can file dormant accounts yourself, but specialists reduce errors, confirm dormancy criteria, and guarantee timely submission. My Company Registration’s File Accounts for Dormant Companies service handles preparation, director signing, and electronic filing to ensure full compliance.

How long does it take to file dormant company accounts with a specialist?

Specialist filing typically takes 2–5 business days from receiving signed documents and bank statement confirmation. My Company Registration completes the File Accounts for Dormant Companies process quickly, submitting directly to Companies House and providing filing confirmation.