How to file accounts for dormant companies in UK: 5 Steps, Costs and Timeline Explained in 2026

Yes. Dormant companies file dormant company accounts with Companies House, and an abbreviated or full Company Tax Return is not required; you must file a confirmation statement and dormant accounts annually, typically within 9 months of the year-end.

What exactly are dormant company accounts and who must file them?

Dormant company accounts are simplified annual financial statements confirming no significant accounting transactions occurred during the year. Directors must file them when a company has had no accounting transactions, excluding permitted items (e.g., share issues, filing fees).

Dormant accounts show a balance sheet and notes that confirm inactivity. Companies House accepts micro-entity or small company dormant accounts formats. Companies with HMRC-registered activity must notify HMRC about dormant status; if HMRC has not been informed, a Companies House filing alone does not stop tax obligations. Dormant status does not remove the requirement to file a confirmation statement (annual return) that updates company details.

How do you confirm a company is dormant for accounting purposes?

A company is dormant when it records no significant accounting transactions in the financial year, aside from permitted transactions such as directors’ expenses reimbursement, share allotments, or bank interest.

To confirm dormancy, review your ledgers and bank statements for the period. Exclude the following permitted transactions: payment for shares by subscribers, statutory filing fees to Companies House, and interest on bank accounts (if immaterial, use micro-entity rules to assess). If any trading activity, invoice income, payroll entries, or asset purchases exist, the company is active and must file full accounts and a Company Tax Return. Also read articles,  File Accounts for Dormant Companies UK Guide 2026: 7 Critical Facts Business Owners Must Know, and File Accounts for Dormant Companies Service UK: Get Started Today With My Company Registration Experts.

What are the five steps to file dormant company accounts in the UK?

Prepare dormant accounts, approve them at the board level, sign the balance sheet, file with Companies House online or by post, and submit a confirmation statement within the same reporting year.

Step 1: Prepare dormant accounts using the correct format (micro, small, or dormant company accounts). Include a balance sheet and the director’s statement of dormancy.
Step 2: Hold a board resolution to approve the accounts. Record the approval date in board minutes.
Step 3: The director signs the balance sheet and includes the registered office address and the director’s name.
Step 4: File the accounts with Companies House online using WebFiling or via paper form AA01/AA02 if eligible. Online filing is faster and cheaper.
Step 5: File the confirmation statement (CS01) within 14 days of the anniversary date and keep statutory registers updated.

What is the timeline for filing dormant company accounts and related returns?

File dormant accounts within 9 months of the company’s financial year-end and submit the confirmation statement once a year, within 14 days of its anniversary.

Example timeline: If the financial year ends on 31 December, file accounts by 30 September the next year. Companies incorporated within the year have a first accounts deadline 21 months after incorporation for private companies; thereafter, the 9-month rule applies. Confirmation statements run on a separate cycle: file every 12 months with a 14-day filing window. Failure to meet deadlines triggers penalties from Companies House and can lead to strike-off procedures.

How much does it cost to file dormant company accounts?

Typical costs: Companies House charges no fee for online dormant accounts filing; paid accountant fees range from £30 to £150 for simple dormant accounts, while comprehensive compliance packages cost £120–£350.

Companies House levies no fee for standard online filing of dormant accounts. Paper filing may incur administrative charges if you use a filing agent. Accountancy firms charge based on service level: a basic check and online submission often cost between £30 and £75. A package that includes board minutes, balance sheet preparation, and confirmation statement filing commonly costs £120–£350. If you engage a compliance bureau for ongoing support or registered office services, expect recurring monthly fees from £12 to £40.

Which filing formats and methods are accepted by Companies House?

Companies House accepts online WebFiling for most dormant accounts, micro-entity paper accounts using form AA02, or full dormant accounts in statutory formats; digital filing is standard for speed and accuracy.

WebFiling supports the standard accounts submission and reduces processing time. Paper accounts remain valid when signed and posted, but take longer to process. Micro-entity dormant accounts follow the micro-entity regime, allowing simplified disclosures. Ensure the balance sheet includes the statement “Company is dormant under the Companies Act 2006” and a director's signature. Use the correct company number and accounting reference date when submitting.

What HMRC steps apply to dormant companies?

Notify HMRC of dormancy by contacting the corporation tax helpline or updating your company’s HMRC online account; if HMRC has not been told, file a ‘nil’ Company Tax Return when requested.

If HMRC issued a notice to deliver a Company Tax Return, you must reply even if dormant. Inform HMRC using the online business tax account or by phone. If HMRC removes the company from active tax records, you will not receive returns. Keep written evidence of dormancy notifications for audit trails. Dormant companies that later resume trading must inform HMRC immediately and register for corporation tax.

What common mistakes cause rejections or penalties?

Common errors: filing late, failing to sign the balance sheet, submitting incorrect accounting reference dates, and not notifying HMRC; these cause penalties or rejection.

Late filing triggers automatic penalties: Companies House applies escalating fines for overdue accounts. Incorrect ARD or unsigned documents cause immediate rejection. Using the wrong accounts format (e.g., submitting full accounts when the company qualifies as dormant) leads to queries. Maintain accurate statutory records, retain proof of board approval, and verify the Companies House WebFiling confirmation email as evidence of successful submission.

Explore our File Accounts for Dormant Companies guides,

Filing Dormant Accounts vs Full Accounts Which Does Your Company Need 

Dormant vs Active Company What Triggers Dormant Status to End 

When should you switch from dormant to active filing obligations?

Switch when the company records any accounting transactions beyond permitted items, begins trading, pays salaries, or acquires assets; at that point, file full statutory accounts and register for corporation tax.

Record the date of the first meaningful transaction as the change of status. Update Companies House and HMRC records promptly. The accounting period that includes the transaction requires full accounts, and the company must register for corporation tax if trading begins. Keep separate records from the first active day for accurate tax and VAT compliance.
Dormant companies in the UK follow a precise filing process: prepare and approve dormant accounts, sign and file them within 9 months of the year-end, and file a confirmation statement annually. Notify HMRC of dormancy to avoid tax notices. My Company Registration delivers expert support in preparing and submitting dormant accounts, maintaining statutory registers, and advising on HMRC notifications, reducing filing errors and late penalties.

Frequently Asked Questions

What are dormant company accounts in the UK?

Dormant company accounts are simplified annual accounts filed when a company has had no significant transactions during the year. Under the rules for My Company Registration’s File Accounts for Dormant Companies service, these accounts still go to Companies House, along with a confirmation statement.

Do dormant companies still have to file accounts?

Yes, dormant companies still file annual accounts with Companies House even when they do not trade. They also file a confirmation statement each year to keep company details up to date.

How do I file dormant company accounts online?

You prepare the dormant accounts, check that the company is still dormant, and submit them through Companies House filing routes. My Company Registration’s File Accounts for Dormant Companies service supports the process by handling the paperwork and submission steps.

What transactions stop a company from being dormant?

A company stops being dormant if it has significant accounting transactions such as trading income, wages, or purchases. Small permitted items, such as Companies House filing fees or share allotments, do not usually affect dormant status.

How much does it cost to file dormant company accounts?

Filing dormant company accounts with Companies House is usually free when submitted online. Costs only appear if you use an accountant, filing service, or miss the deadline and incur late penalties.