Quick answers about dormant & non-trading companies

Plain-English explanations of the terms and concepts you'll encounter when filing for a dormant or non-trading UK company.

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• Can a CIC be dormant?

  Yes — a CIC can be dormant for corporation tax and file as dormant, but it keeps the CIC34 and £15 fee, and the CIC Regulator won't let it sit dormant forever.

• Can a CIC file dormant company accounts?

  Not the way an ordinary company can. A dormant CIC still prepares dormant accounts, but must file them with a CIC34 report and £15 fee — on paper or via the Companies House CIC service.

• Can a company with a Bounce Back Loan be dormant?

  Whether a company with an outstanding Bounce Back Loan can still file dormant accounts — and when it has to file micro-entity accounts instead.

• Can an LLP be dormant?

  Yes — an LLP is dormant if it had no significant accounting transactions in the period, the same Companies Act test companies use, applied to LLPs. It still files annual accounts.

• Can I file dormant company accounts for free?

  Yes — Companies House WebFiling and paper AA02 are both free. What the free routes cover, what they don't, and where the hidden costs sit.

• Can I file micro-entity accounts myself?

  Whether you can file FRS 105 micro-entity accounts without an accountant, and how a non-trading company does it.

• Can I mark accounts as filed elsewhere?

  How to mark a filing period as complete in DormantFile if your accounts or CT600 were filed through another service, your accountant, or WebFiling.

• Can I still file dormant company accounts by post?

  Yes — for now, via paper form AA02 if the company has never traded. Why the postal route is risky, and when it closes for good.

• Can you close a company with an outstanding Bounce Back Loan?

  Why you cannot dissolve a dormant company that still owes a Bounce Back Loan, and what to do instead.

• Do dormant company directors need to file Self Assessment?

  Being a director of a dormant company doesn't by itself require a Self Assessment return — but from 2025/26, directors who already file must declare the company on the SA102.

• Do micro-entity accounts need an audit?

  Whether FRS 105 micro-entity accounts have to be audited, and the audit exemption that applies to the smallest UK companies.

• Do you file a profit and loss account with micro-entity accounts?

  Whether micro-entity (FRS 105) accounts include a profit and loss account, and what actually gets sent to Companies House.

• Does a dormant LLP need to file a tax return?

  Not automatically — but the return an LLP can owe is the SA800 partnership return, not a CT600, due for any year HMRC issues a notice to file. Every LLP is on HMRC's books from incorporation, so treat any notice as real — even if the LLP has never traded.

• Does a flat management company need to file a CT600?

  Companies limited by guarantee are within Corporation Tax scope — but many flat management companies get a letter from HMRC saying no return is needed. If one is required, it's a nil CT600.

• Does an RTM company need to file accounts?

  Yes — an RTM company files annual accounts and a confirmation statement like any other company, even though it exists only to manage a block of flats. It's dormant if it has no transactions of its own.

• Does DormantFile support CIC companies?

  Yes, for the Company Tax Return — HMRC accepts a CIC's CT600 from software like any other company's. No, for the accounts: no filing software can submit the CIC34 package Companies House requires.

• Does DormantFile support companies limited by guarantee?

  Yes — since August 2026 DormantFile files dormant and micro-entity accounts for companies limited by guarantee, such as flat management and RTM companies, with the correct legal form and the CT600 leg fully available.

• Does DormantFile support LLPs?

  Yes — since August 2026 DormantFile files dormant LLP accounts to Companies House, with designated-member wording, plus the nil SA800 partnership return when HMRC asks. Trading and micro-entity LLP accounts are out of scope.

• How do DormantFile deadline reminders work?

  How DormantFile's email reminder system works — when reminders are sent, what they cover, and how to control each category of email.

• How do I get copies of documents filed at Companies House?

  Every document your company has ever filed is free to download from the public register — here's where to find them, and the faster way.

• How do I report a false filing to Companies House?

  Found a director, address or filing on your company's record that you didn't make? Report it to Companies House the same day — here's exactly how.

• How long does it take to file dormant company accounts?

  Minutes online, weeks by post. How long each dormant accounts filing route takes — including the one wait everyone forgets: the authentication code.

• I have three dormant companies — what do I file?

  Three of everything. Each company files its own dormant accounts and confirmation statement with Companies House, and its own nil CT600 with HMRC for any period HMRC asks about — up to nine deadlines a year and three credentials of each kind. One dashboard can hold the lot.

• Is a flat management company dormant?

  Usually, if service charges are held in a separate trust account rather than the company's own bank account — but it isn't automatic. The trust-vs-books test, honestly explained.

• Is my property SPV a dormant company?

  Only while nothing has gone through it. An SPV waiting for its first purchase — no deposit money in, no mortgage, no rent — is dormant and files dormant accounts; from the day it completes on a property it isn't, whatever its SIC code says.

• What are Companies House late filing penalties?

  The automatic penalties Companies House charges for filing annual accounts late, including amounts and how they escalate.

• What are dormant company accounts?

  What dormant company accounts (AA02) are, when to file them at Companies House, what they contain, and the deadlines for dormant UK limited companies.

• What are micro-entity accounts (FRS 105)?

  What FRS 105 micro-entity accounts are, who qualifies as a micro-entity, what the accounts contain, and when a non-trading company files them instead of dormant accounts.

• What are persons with significant control (PSC)?

  Who counts as a person with significant control, what the PSC register is, and how PSC details are reported to Companies House.

• What do I have to file for companies I registered just to protect a name?

  The full set, per company: dormant accounts and a confirmation statement to Companies House, plus a nil CT600 if HMRC asks. Nothing merges across your companies — but one identity check, one dashboard and one plan can cover all of them.

• What does 'dormant' mean under the Companies Act?

  The legal definition of a dormant company under the Companies Act 2006, what counts as a significant transaction, and common exceptions.

• What does 'no significant accounting transactions' mean?

  What counts as a significant accounting transaction under the Companies Act, common edge cases, and how to tell if your company is still dormant.

• What does a holding company with dormant subsidiaries have to file?

  Every company in the group files on its own: accounts and a confirmation statement to Companies House, plus a CT600 to HMRC for any period HMRC asks about. The dormant subsidiaries file dormant accounts; the holding company usually can't, because it holds the shares.

• What happens if a director doesn't verify their identity?

  Missing the ECCTA identity verification deadline is a criminal offence, blocks you from acting as a director, and gets flagged on the public register.

• What is a CIC34 report?

  The CIC34 is the annual community interest report every CIC must file with its accounts — what it contains, the £15 fee that goes with it, and what a dormant CIC writes in one.

• What is a Companies House authentication code?

  What the Companies House authentication code is, how to get one, where to find it, and why you need it to file dormant company accounts online.

• What is a confirmation statement (CS01)?

  What a confirmation statement is, how it differs from annual accounts, and when your dormant company needs to file one.

• What is a CT600?

  The CT600 is the Corporation Tax return most UK companies — including many dormant ones — must file. What it contains, who has to file, the deadlines, and how a nil return works.

• What is a filing receipt?

  What a filing receipt is, what information it contains, and why you should keep one for every dormant company filing.

• What is a registered office address?

  What a registered office address is, why every UK company must have one, and what gets sent there including Companies House authentication codes.

• What is a SIC code?

  What SIC codes are, which SIC code dormant companies should use, and how to check or change yours on the Companies House register.

• What is a UTR number?

  What a Unique Taxpayer Reference is, where to find it, and why you need it to file a CT600 for your dormant company.

• What is an accounting reference date?

  What an accounting reference date (ARD) is, how it's set, and how it determines your dormant company's filing deadlines.

• What is Companies House WebFiling?

  What the Companies House WebFiling service is, what you can file through it for free, and how it compares to DormantFile.

• What is form AA02?

  Form AA02 is the Companies House paper form for dormant company accounts (DCA) — who can use it, what it contains, and its online alternatives.

• What is form LL AA02?

  There is no LLP version of form AA02. LL AA02 was a removal-of-auditor notice, withdrawn in July 2021 — here's what a dormant LLP actually delivers to Companies House instead.

• What is FRS 105?

  FRS 105 explained — the UK financial reporting standard for micro-entities, who uses it, and how it differs from FRS 102.

• What is Making Tax Digital (MTD)?

  What Making Tax Digital means for UK companies, which taxes it covers, and why dormant company directors now need software to file CT600 returns.

• What is the Companies House PROOF scheme?

  PROOF (PROtected Online Filing) is a free Companies House scheme that blocks paper filings of high-risk forms, protecting your company from hijacking.

• What is the difference between dissolved and dormant?

  The key differences between a dissolved company and a dormant company, and why it matters for your filing obligations.

• What is the HMRC Gateway?

  What the HMRC Government Gateway is, why you need it, and how it's used to file CT600 returns for dormant companies.

• What's the difference between micro-entity and dormant accounts?

  Dormant accounts vs FRS 105 micro-entity accounts — what each one is, when you file which, and why a single transaction decides it.

• Who qualifies as a micro-entity?

  The size thresholds a UK company must meet to qualify as a micro-entity and file FRS 105 accounts, plus the company types that are excluded.