File Accounts for Dormant Companies in UK: 5 Steps in 2026

Yes. Dormant company accounts in the UK are filed at Companies House and HMRC; the process involves preparing dormant accounts, director approval, filing with Companies House, paying any fees, and meeting HMRC notification timelines.

What is the process to file accounts for dormant companies in the UK?

Prepare dormant accounts, obtain director approval, file with Companies House, submit any required HMRC notification, and meet statutory deadlines.
A dormant company prepares abbreviated or micro-entity accounts that show no significant accounting transactions. Directors sign and approve the accounts. Companies House receives the accounts online or by post. If HMRC previously registered the company as active, directors notify HMRC that the company is dormant.

How do I prepare dormant accounts, and what must they include?

Compile a balance sheet, director’s report when required, and notes showing zero or nominal transactions.
Dormant accounts for a private company typically include a balance sheet and minimal notes. Small or micro-entity exemptions reduce disclosures. The balance sheet must show fixed assets, current assets, creditors, and reserves. Directors must confirm no significant accounting transactions took place in the reporting period. Use UK accounting standards for micro-entities or FRS 102 small company rules when applicable.

Which accounts format should a dormant company use?

Select micro-entity or small-company formats based on size thresholds and exemptions.
Companies under the micro-entity thresholds (turnover ≤ £632,000; assets ≤ £316,000; employees ≤ 10) can file micro-entity accounts. Small companies meeting two of the following: turnover ≤ £10.2 million, assets ≤ £5.1 million, employees ≤ 50 may use small-company accounts. Choose the format that yields the least disclosure while remaining compliant. Different formats change whether a director’s report is required.

What evidence proves dormancy for Companies House and HMRC?

Maintain bank statements showing only permitted transactions, director confirmations, and bookkeeping records with dates and descriptions.
Permitted transactions include payment for shares, filing fees, and transactions restoring company status. Record each permitted transaction explicitly. Provide directors’ written confirmation that no trading occurred. Retain ledgers and bank records for six years to support future queries or audits. Read our articles, Understanding File Accounts for Dormant Companies in the UK: 6 Key Considerations for Businesses and Professional File Accounts for Dormant Companies Service UK With My Company Registration Team. 

When must dormant accounts be filed with Companies House?

File dormant accounts within nine months of the company’s financial year-end for private companies.
Companies House enforces the nine-month deadline for private companies. Late filing triggers a penalty that increases with the length of the delay. If the company changes the accounting reference date, update Companies House records promptly to avoid confusion and penalties.

When must HMRC be notified about dormancy?

Notify HMRC as soon as the company becomes dormant or trading stops, in line with specific HMRC guidance.
If HMRC sent a notice to deliver accounts or tax returns previously, directors must inform HMRC that the company is dormant. HMRC may still require a ‘nil’ company tax return until they formally accept dormancy. Keep written evidence of notification and any HMRC responses.

What are permitted transactions that do not break dormancy?

Accept share allotments, pay filing fees, reimburse expenses, and carry out statutory filings.
Small administrative payments and capital transactions do not make a company active. Record the nature and date of each transaction. Do not carry out sales, purchase goods for resale, or provide services to third parties; those actions make the company active and require full statutory accounts and tax filings.

What timings and milestones should directors expect?

Prepare accounts immediately after year-end, approve them within weeks, and file within nine months; HMRC notification should occur on dormancy confirmation.
Typical timeline: close accounts at the financial year end (day 0). Compile financials and supporting documents within 2–4 weeks. Directors approve the accounts and sign the balance sheet within 1–2 weeks. File with Companies House within nine months. Notify HMRC at the moment of dormancy or upon receiving a correspondence request. Expect a Companies House acknowledgement within days for online filings.

What are the penalties and risks for late or incorrect filing?

Companies House issues escalating fines; HMRC may require tax returns and impose penalties for non-compliance.
Late filing triggers a fixed penalty scale based on days late and company size. Persistent failure can lead to prosecution and director disqualification risks. Incorrect dormancy claims that hide trading trigger HMRC investigations and potential corporation tax assessments for missed trading periods.

How does using a professional service change the process?

A professional service validates records, prepares compliant accounts, files with Companies House, and notifies HMRC when required.
Professionals ensure the correct accounts format and disclosures. They validate that transactions are permitted and document directors’ confirmations. Services reduce risk of late filing and incorrect format selection. Professional providers often submit accounts electronically and keep evidence logs for six years.

How much does filing dormant accounts typically cost?

Expect fees between zero (self-file online) and £150–£350 when using a specialist filing service, excluding annual registered office or company secretarial packages.
Self-filing online costs only the Companies House filing fees where applicable. Specialist services commonly charge a fixed fee covering preparation, director approval, and filing. Complex historical records or restoration of dormant status incur higher fees.

Who must sign and approve dormant accounts?

Directors sign the balance sheet and approve the accounts before filing; the company secretary can countersign where applicable.
At least one director signs the balance sheet. Directors also confirm the company remained dormant during the period. Keep signed approvals on record; Companies House may request evidence during queries.

Explore our File Accounts for Dormant Companies guides,

How to File Dormant Company Accounts at Companies House in 3 Steps 

Dormant Accounts Filing Deadlines What Every UK Director Must Know 

When is it better to file full accounts instead of dormant accounts?

File full accounts when the company carried out trading, had significant transactions, or exceeded small/micro thresholds.
If the company sold goods, provided services, or made substantial payments, it lost dormant status. If assets, turnover, or employee counts pass thresholds, the company must prepare and file full accounts under applicable accounting standards.

What documents and records must be retained after filing?

Retain signed accounts, bank statements, ledgers, and HMRC correspondence for six years.
Keep digital or physical copies of all filings and approvals. Maintain a clear audit trail for permitted transactions, highlighting dates and descriptions. Retention supports future queries or evidential needs during restoration or sale.
Filing accounts for dormant companies in the UK follows a clear five-step pattern: prepare compliant dormant accounts, obtain director approval, file with Companies House within nine months, notify HMRC where necessary, and retain records for six years. Professional services reduce compliance risk and speed filing.

My Company Registration delivers compliant filing through its File Accounts for Dormant Companies service, preparing the correct accounts format, obtaining director approvals, submitting filings, and handling HMRC notifications to meet statutory deadlines.

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 financial statements that show no significant accounting transactions to Companies House. These dormant accounts confirm the company has not traded or carried out qualifying activities during the reporting period.

Can My Company Registration file account for my dormant company?

Yes, My Company Registration offers a File Accounts for Dormant Companies service that prepares compliant dormant accounts and submits them to Companies House on your behalf. The team checks eligibility, selects the correct format (micro‑entity or small‑company), and ensures statutory deadlines are met.

How often do I need to file dormant accounts for my UK company?

You must file dormant accounts for each financial year within nine months of the company’s accounting reference date. Regular filing preserves the company’s dormant status and prevents late‑filing penalties from Companies House.

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

Late filing of dormant accounts triggers escalating penalties from Companies House based on how many days the submission is overdue. Persistent non‑compliance can also raise scrutiny from HMRC and affect the company’s standing at Companies House.

Do I still need to notify HMRC if my company is dormant?

Yes, you must notify HMRC that your company is dormant if it has previously traded or received tax correspondence. Even while dormant, accurate reporting to HMRC helps avoid unexpected tax returns or compliance queries.