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 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 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 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 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.

• How do DormantFile deadline reminders work?

  How DormantFile's email reminder system works — when reminders are sent, what they cover, and how to customise or mute them.

• 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 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 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?

  A plain English explanation of the CT600 Corporation Tax return, who needs to file one, and what it means for dormant companies.

• 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 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 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.