Quick answers about dormant companies

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

Or browse by topic: CT600 hub · Companies House hub

• 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.

• 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 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 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.