Guide
Dormant company accounts: what they are and how to file them
If your company hasn't traded, you can file dormant accounts — a short annual filing that keeps it compliant. This guide explains what "dormant" means, whether you still need to file (you do), and how to file dormant accounts online as Companies House moves to software-only accounts filing (free WebFiling for accounts ends in April 2028).
What is a dormant company?
For accounts purposes, a company is dormant if it has had no significant accounting transactions during the financial year. In other words, nothing has gone through the books that needs recording.
Some items don't count as significant transactions, so they don't stop a company being dormant:
- money paid for shares by the original subscribers when the company was formed
- fees paid to Companies House (for example, to file a confirmation statement or change the company name)
- late-filing penalties paid to Companies House
Companies are often kept dormant to hold a name, hold an asset, or sit ready for future use.
Do I still need to file if my company is dormant?
Yes. A dormant company is not exempt from filing. Every year you must:
- file dormant accounts with Companies House, and
- file a confirmation statement.
This is the single most common trap: directors assume a company that does nothing needs no filings, then receive an automatic late-filing penalty — which applies to dormant companies just the same. Filing dormant accounts is quick, so there's no reason to miss it.
What's in dormant accounts?
Dormant accounts are among the simplest filings: a short balance sheet with the required statements. For a company limited by shares that has never traded, the balance sheet is typically just the called-up share capital and, on the other side, the same amount as reserves — reflecting the shares issued on formation. No profit-and-loss account or directors' report is delivered to Companies House.
The accounts must include the prescribed statements, including the audit-exemption statement for dormant companies (section 480), the members-not-required-audit statement, and the directors' responsibility statement. Filing software includes these and checks the wording for you, and produces the accounts in the required iXBRL format.
Dormant for Companies House vs dormant for HMRC
These are two different things. Filing dormant accounts with Companies House is separate from telling HMRC that your company is dormant for Corporation Tax. A company can be dormant for one and not the other, and you may need to deal with both. This guide covers the Companies House accounts filing; check your Corporation Tax position separately or take advice.
Deadlines and penalties
Private companies normally have nine months from their accounting reference date to file accounts — dormant included. Late filing triggers an automatic penalty that grows the longer you leave it. You can check your next accounts due date on the Companies House public register.
How to file dormant accounts online
Companies House is moving to software-only accounts filing (free WebFiling for accounts ends in April 2028), so dormant accounts are filed using software. With AccountsWebFiling it's a few minutes:
- Choose dormant company accounts.
- Find your company on the register; details and dates fill in.
- Confirm the (usually minimal) balance sheet figures.
- We validate the accounts against Companies House's own checks.
- Enter your authentication code and file — then track the result.
Related
How to file your accounts as Companies House WebFiling changes · Micro-entity accounts guide
This guide is general information, not professional advice. AccountsWebFiling is not affiliated with Companies House.