Can I file accounts for dormant companies in the UK in 2026?

Yes — dormant companies in the UK must file dormant company accounts at Companies House and a confirmation statement, and they may file a Company Tax Return only if HMRC requires it.

What counts as a dormant company in the UK in 2026?

A dormant company is one that made no significant accounting transactions during the financial year.
A “significant accounting transaction” excludes routine fees such as Companies House filing fees, share allotment from subscribers, and penalties for late filing. Transactions that credit or debit the company's bank account for business activity make the company active. Examples: paying suppliers, receiving sales revenue, or paying employee wages.

When must I file dormant company accounts?

Companies must file dormant accounts annually to Companies House by the filing deadline.
The deadline depends on the company’s accounting reference date (ARD). Private companies generally file accounts within nine months after the ARD. Newly incorporated companies file accounts 21 months after incorporation for the first period. Late filing triggers penalties that scale with the delay length and company type.

How do I prepare dormant company accounts correctly?

Prepare a balance sheet and notes showing no significant transactions and sign by a director.
Dormant accounts include a simplified balance sheet, director’s statement, and required notes. Do not prepare a profit and loss account if there are no trading transactions. Include the company name, registration number, and accounting reference period. The director must approve and sign the accounts before submission.

Where do I file dormant accounts, and what formats are accepted?

File dormant accounts online at Companies House or by post using prescribed formats.
Companies House accepts HTML and iXBRL for certain filings. For most private dormant companies, a PDF or paper accounts on the Companies House form AA02 (if applicable) may suffice. Online filing reduces processing time and lowers the risk of typographical errors. Retain originals and filing receipts for seven years. 

For more information, also read our articles, How to file accounts for dormant companies in the UK: 5 Steps, Costs and Timeline Explained and File Accounts for Dormant Companies Service UK: Get Started Today With My Company Registration Experts.

Do I need to file a Company Tax Return with HMRC for a dormant company?

Not usually; HMRC will not require a Company Tax Return for genuinely dormant companies unless notified otherwise.
When HMRC sends a notice to file, respond promptly. If HMRC records show the company as active, you must contact HMRC to declare dormancy and request removal from tax filing obligations. Examples of triggers: late payroll submissions, VAT registrations, or director benefits recorded in PAYE systems.

Can a dormant company have a bank account or hold assets?

Yes — holding a bank account or passive investments does not automatically make a company active if no trading transactions occur.
Examples of permissible passive transactions: interest credited on a savings account, investment dividends, and receipt of share capital from subscribers. Record such items carefully. Interest income may require disclosure depending on the accounting standards applied; consult the accounting policy for dormant companies.

What records must I keep for a dormant company and for how long?

Keep accounting records, bank statements, and board minutes for at least six years.
Records must show that no significant trading occurred. Examples: annual balance sheet, confirmation statement, bank statements showing only permitted transactions, and director resolutions. Retention supports compliance during HMRC or Companies House enquiries.

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

Costs range from zero for self-filing to £30–£150 for agent services, depending on complexity.
Companies House charges no fee for online filing of accounts, but agents charge for preparation and submission. Agencies that provide the service “File accounts for dormant companies” often include validation checks and filing confirmation. Compare fixed fees and turnaround times before engaging a provider.

What penalties apply for late or incorrect dormant accounts?

Companies House applies fixed penalties that increase with lateness; penalties differ for private and public companies.
Example penalty structure for private companies: £150 (up to 1 month late), £375 (1–3 months), £750 (3–6 months), £1,500 (over 6 months). Persistent late filing can escalate to prosecution. Correct inaccurate filings promptly by sending corrected accounts and a cover letter explaining changes.

When does filing a confirmation statement relate to dormant companies?

Every company must file a confirmation statement at least once every 12 months, even if dormant.
The confirmation statement updates company details: registered address, SIC codes, directors, and shareholder information. File the confirmation statement within 14 days of the anniversary date and pay the statutory fee when required.

How does director responsibility affect dormant accounts compliance?

Directors remain legally responsible for accurate filings and record-keeping during dormancy.
Directors must verify the accounts and ensure they reflect dormancy. They must not sign misleading statements. Examples of director actions: approving the balance sheet, ensuring correct ARD, and confirming the company’s dormant status with HMRC and Companies House.

What changes make a dormant company active?

Receiving trade income, incurring business expenses, or providing goods or services converts dormancy to active status.
Examples that cause activation: opening a sales account, paying contractor fees, issuing invoices, or hiring employees. When active, the company must prepare full statutory accounts and file a Company Tax Return for the relevant period.

How long can a company remain dormant?

A company can remain dormant indefinitely if it maintains compliance with Companies House and HMRC rules.
Companies may remain in dormancy while holding assets, preserving a name, or awaiting future trading. Ensure annual accounts and confirmation statements continue to be filed to avoid dissolution or penalties.

Explore our File Accounts for Dormant Companies guides,

What Are Dormant Company Accounts and When Must You File Them 

Can a UK Dormant Company Have a Bank Account and Remain Dormant 

How does My Company Registration support dormant company filings?

My Company Registration prepares and files dormant accounts, validates ARD and director approvals, and submits documents to Companies House.
The service named File Accounts for Dormant Companies verifies account completeness, formats documents to Companies House standards, and provides filing confirmation. Engaging a specialist reduces filing errors and mitigates penalty risk.
Dormant companies must file annual dormant accounts and confirmation statements on time. Directors retain legal accountability for accuracy. Use established processes to prepare the balance sheet, retain records, and respond to HMRC if required. My Company Registration offers expert support to prepare and file dormant accounts, validate compliance, and confirm successful submission.

Frequently Asked Questions

What does “file accounts for dormant companies” mean in the UK?

Filing accounts for dormant companies in the UK means preparing and submitting simplified annual financial statements to Companies House when the company has made no significant trading activity. These dormant accounts usually include a balance sheet and a director’s statement, and they must be filed by the statutory deadline to avoid penalties. My Company Registration helps businesses correctly prepare and file accounts for dormant companies so they stay compliant.

How often do I need to file dormant company accounts in the UK?

UK dormant companies must file dormant accounts once every financial year, aligned to their accounting reference date. The filing window is usually nine months after the period‑end for private companies, and confirmation statements are also due at least once every 12 months. Using a service such as “file accounts for dormant companies” from My Company Registration helps automate timing and submission.

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

Genuinely dormant companies in the UK do not normally need to file a Company Tax Return unless HMRC specifically notifies them to do so. If HMRC records show activity, the company must declare its dormant status and update its filing obligations. My Company Registration can advise on whether your company qualifies for dormant treatment and whether you need to file accounts for dormant companies only.

What happens if I do not file dormant company accounts on time?

Missing the filing deadline for dormant company accounts can trigger automatic penalties from Companies House that increase with lateness. Persistent late filing may also lead to prosecution or the company being struck off the register. Using My Company Registration’s “file accounts for dormant companies” service helps avoid missed deadlines and keeps records compliant.

Can My Company Registration file accounts for my dormant company on my behalf?

Yes, My Company Registration can prepare and submit dormant company accounts to Companies House on your behalf, ensuring they meet current legal and formatting standards. The service “file accounts for dormant companies” includes checking director approvals, validating the ARD, and confirming successful submission. This support reduces errors and helps maintain continuous compliance for your dormant UK company.