Company Accounts
How to File Dormant Company Accounts With Companies House
A dormant company must still file accounts and a confirmation statement. Dormant accounts are simpler, but missing them can bring penalties.
Last reviewed 10 November 2026 · Written by the Right Choice Consulting team
What makes a company dormant?
A company is dormant for accounting purposes if it had no significant accounting transactions during the period. Certain items such as filing fees and subscriber shares do not count. If the company bought, sold or paid anything significant, it is not dormant.
What you must file
| Filing | Who | Notes |
|---|---|---|
| Dormant company accounts | Companies House | Due within nine months of the accounting period end |
| Confirmation statement | Companies House | At least once a year; digital fee is £50 |
| Tell HMRC | HMRC | Say the company is dormant so you may not need to file a Company Tax Return |
Dormant companies still need a registered office, directors and up-to-date records.
Step by step
- Confirm there were no significant transactions in the period.
- Prepare dormant accounts and a simple balance sheet.
- Approve and sign the accounts as directors.
- File with Companies House using an available method.
- Inform HMRC of dormant status where applicable.
Close the company instead?
If you no longer need the company, voluntary strike-off currently costs £13 digitally, which can be cheaper than paying £50 a year for a confirmation statement. Do not strike off while there are debts or unresolved matters, and tell HMRC first.
Penalties
Late filing of accounts brings automatic penalties, even when a company is dormant.
Sources
This article is general information based on UK rules as understood at the review date above. It is not personal tax or legal advice. Rates, thresholds and rules change; confirm the position for your situation with an accountant or on GOV.UK.