How to File Accounts for Dormant Companies in the UK in 2026

Yes. File dormant company accounts annually with Companies House and HMRC; most dormant micro-entities file abbreviated or dormant accounts and a confirmation statement. My Company Registration provides end-to-end filing for dormant companies in the UK.

How do I file accounts for dormant companies in the UK in 2026?

File dormant accounts annually by preparing statutory accounts that show nil trading, signing them by a director, and submitting to Companies House and HMRC within statutory deadlines.
Companies House accepts dormant company accounts for micro-entity or dormant formats. Directors must confirm non-trading status, ensure no taxable transactions occurred, and submit a confirmation statement each year.

A dormant company is one with no significant accounting transactions in the financial year. Dormant entities still register and file accounts and a confirmation statement. If the company pays fees, receives interest, or trades once, it becomes active and follows full filing rules. Directors remain legally responsible for accurate filings.

When are dormant company accounts due?

Accounts are due 9 months after the accounting reference date (ARD) for private companies; confirmation statements are due annually within 14 days of the statement date.
The ARD typically equals the anniversary of incorporation unless changed. For a company incorporated on 15 March, the first ARD often falls on 31 March, following Companies House rules; subsequent ARDs follow that chosen date. Missing the 9-month deadline triggers late filing penalties that escalate with delay. Read our articles, How to file accounts for dormant companies in UK: 5 Steps, Costs and Timeline Explained, and File Accounts for Dormant Companies UK Guide 2026: 7 Critical Facts Business Owners Must Know.

Companies with a shortened or extended ARD must reflect that on Companies House records. HMRC requires notification only if the company becomes active; otherwise HMRC accepts dormant status for Corporation Tax. Directors must monitor dates in the Companies House WebFiling account.

What accounts format should a dormant company file?

File either dormant company accounts or micro-entity accounts, depending on size and filing choice; both show nil trading and simpler disclosures.
Dormant company accounts are minimal. They include a balance sheet stating assets and directors’ confirmation. Micro-entity accounts allow simplified figures and reduced disclosures when the company meets size thresholds: turnover under £632,000, assets under £316,000, and fewer than 10 employees. Choose the micro-entity route only if thresholds are met, and it offers a clearer presentation.

When a company remains wholly dormant, directors often use the dormant company accounts format to avoid unnecessary financial detail. Accountants typically prepare and certify the balance sheet, then directors sign the document before submission.

Who must sign and file the dormant accounts?

A director must sign the accounts and the company secretary or director must file with Companies House; agents can file on the company’s behalf with authority.
Directors bear legal responsibility for accuracy. The signature confirms that the accounts represent a true statement of the company’s dormant state. Professional agents or accountants commonly file via Companies House WebFiling or commercial software using a filed Companies House authentication code or signed authority.

If using an agent, provide an authentication code or complete a CH01/CH02 power-of-attorney process. Maintain signed copies and evidence of submission in corporate records for at least six years.

How do I notify HMRC that my company is dormant?

Tell HMRC the company is dormant by writing to the Corporation Tax office or updating HMRC online if previously registered; otherwise, HMRC will send a notice, and you must respond.
If the company never traded and never received a notice from HMRC, send a dormancy letter including the company name, registration number, and dates. If HMRC has already registered the company for Corporation Tax, use the HMRC online service to record dormancy or call the Corporation Tax helpline and confirm dormancy in writing.

Once HMRC confirms dormancy, the company usually does not need to file CT600 returns. Keep correspondence as proof in case HMRC requests clarification later.

What triggers dormancy to end?

Any accounting transaction other than filing fees, shares issued, or penalties ends dormancy; receiving income, making payments, or trading registers activity.
Examples: receiving rental income, charging bank interest above trivial levels, or paying supplier invoices, or registering trading. Directors must then register for Corporation Tax within three months of starting business activity and prepare full statutory accounts. Reactivation requires updating Companies House records to reflect active status and may change required filings and tax submissions.

If the activity is one-off and immaterial, consult an accountant to determine whether to treat it as dormant or active; document the decision process.

How much does filing dormant accounts cost, and how long does it take?

Accountant-prepared dormant accounts typically cost £60–£250, and filing takes 1–5 working days once documents are finalised; agent services vary by scope.
A simple in-house filing via Companies House WebFiling is free. Using an accountant adds preparation and review fees. Faster turnaround services offer same-day preparation for higher fees. Confirm exact pricing and SLA before engaging a provider. My Company Registration offers packaged BOFU services with transparent pricing and completion timelines for dormant filings.

Delays occur when accounts lack signatures, when a company's authentication code has expired, or when the ARD is unclear. Collect director signatures and confirm ARD early to avoid late filing penalties.

What records must directors keep for a dormant company?

Keep annual accounts, confirmation statements, board minutes, Companies House submissions, and any HMRC correspondence for at least six years.
Records must show that no trading occurred. Retain bank statements, invoices, and payroll records that demonstrate inactivity. If the company once had activity, preserve all financial records for six years from the end of the accounting period. Good record-keeping supports HMRC and Companies House reviews and helps if the company later resumes trading.

Document board decisions on dormancy and any small transactions, explaining why they do not change dormant status.

Explore our File Accounts for Dormant Companies guides,

MCR Files Dormant Accounts for Hundreds of UK Companies Every Month 

Dormant Company Accounts Filed Correctly with MCR in Under 48 Hours 

How does My Company Registration help file accounts for dormant companies?

My Company Registration prepares, signs, and files dormant company accounts, confirms HMRC dormancy status, and submits confirmation statements to ensure compliance.
My Company Registration provides end-to-end filing services. The service includes verifying director details, preparing the correct dormant or micro-entity accounts format, obtaining signatures, and filing with Companies House. The team also advises on HMRC notifications and monitors filing deadlines. My Company Registration uses compliant submission methods and stores filing confirmation for client records.

For directors deciding to outsource, My Company Registration reduces late-filing risk and ensures filings align with legal requirements.

Filing dormant company accounts in the UK requires precise timing, the correct accounts format, director sign-off, and clear communication with HMRC when necessary. My Company Registration delivers a specialist service that prepares and files dormant company accounts, confirms HMRC status, and manages confirmation statements to keep directors compliant.

Frequently Asked Questions

How do I file accounts for a dormant company in the UK?

To file accounts for a dormant company, you prepare dormant company accounts or micro‑entity accounts, sign them as a director, and submit them to Companies House within 9 months of the accounting reference date. My Company Registration can handle the preparation and filing of accounts for dormant companies, ensuring you meet statutory deadlines and use the correct format.

Do I still need to file accounts if my company is dormant?

Yes, even dormant companies must file annual accounts and a confirmation statement with Companies House, even if there is no trading activity. My Company Registration supports clients who need to file accounts for dormant companies, helping them maintain compliance without preparing complex financial statements.

What is the difference between dormant and micro‑entity accounts?

Dormant company accounts show nil trading and minimal disclosures, while micro‑entity accounts follow a simplified format when the company meets size thresholds such as turnover under £632,000 and assets under £316,000. When you choose to file accounts for dormant companies, My Company Registration selects the appropriate format based on your company’s status and financial profile.

How much does it cost to file dormant company accounts in the UK?

Basic Companies House filing is free, but using an accountant or service provider to prepare and submit accounts for dormant companies typically costs between £60 and £250, depending on complexity and support level. My Company Registration offers transparent pricing for filing accounts for dormant companies, including preparation, review, and electronic submission.

Can My Company Registration help keep my company compliant while dormant?

Yes, My Company Registration can manage the preparation and filing of accounts for dormant companies, plus confirmation statements and basic regulatory checks, so directors stay compliant with Companies House rules. This service helps ensure dormant companies avoid late‑filing penalties and continue to meet UK filing obligations without active trading.