Last updated: 18 October 2026
Is my company dormant? A quick checklist
"Dormant" means slightly different things to Companies House and to HMRC, so a company can be dormant for one and not the other. Use this checklist alongside our guide above.
Dormant for Companies House
A company is dormant for Companies House if it has had no "significant accounting transactions" in the financial year. Only the following are ignored:
- paying for shares when the company was formed;
- Companies House fees, such as the £50 online confirmation statement fee;
- penalties for late filing of accounts.
Bank interest, paying a director or paying a supplier normally means the company is not dormant for Companies House.
Dormant for Corporation Tax
HMRC treats a company as dormant if it is not carrying on a business. That means no trading, no investment income and no other income. A newly formed company that has not started trading is usually dormant for HMRC. If HMRC sends you a "notice to deliver a Company Tax Return", you must still file a CT600, even if the company is dormant.
What a dormant company still has to file
- Annual accounts – dormant company accounts to Companies House, due 9 months after the end of the financial year.
- Confirmation statement – at least once every 12 months (£50 online from 1 February 2026).
- Identity verification – directors and people with significant control must verify their identity with Companies House. This applies to dormant companies too.
- Telling HMRC – let HMRC know the company is dormant so it can stop expecting Corporation Tax returns.
Late accounts lead to automatic Companies House penalties, starting at £150 for accounts up to one month late. This applies even when the company is dormant.
Dormant company FAQs
Can a dormant company have a bank account?
Yes. But interest earned or bank charges paid through the company usually count as transactions, so the company is no longer dormant for Companies House.
How do I restart a dormant company?
Tell HMRC within 3 months of starting to trade, register for PAYE or VAT if needed, and keep full records from day one.
Is it better to close the company?
If you have no plans to use it, closing may save the yearly filings. See our company closure guide.
Need dormant accounts filed? Our dormant company accounts service files your accounts and confirmation statement on time, from £100 + VAT. See our dormant company packages or call 0800 644 1258.