Does an RTM company need to file accounts?
By DormantFile · Updated 13 August 2026
Yes. A Right to Manage (RTM) company is a company on the Companies House register like any other, so it owes Companies House the same two annual filings as any other company — annual accounts and a confirmation statement — whether or not it's actually done anything that year.
That surprises some RTM directors, because an RTM company doesn't exist to make money or run a business. It's created purely so that leaseholders can exercise the Right to Manage, introduced by the Commonhold and Leasehold Reform Act 2002 — taking over the management of their block without buying the freehold. By law, an RTM company is always limited by guarantee: no shares, no share capital, members instead of shareholders, each giving a nominal guarantee (typically £1) rather than buying in.
None of that changes the filing duty. Accounts are due 9 months after the accounting reference date, and the automatic late filing penalties apply from £150 if they're missed. A confirmation statement is due separately, at least once every 12 months, confirming the registered office, directors and members are correctly recorded — there's no financial penalty for lateness, but Companies House can start striking the company off.
What kind of accounts the company files depends on whether it's dormant: no significant accounting transactions of its own during the period. Many RTM companies are, because service charges collected from leaseholders are held on trust rather than becoming the company's own money — see is a flat management company dormant? for the full test, which applies equally to RTM companies. If the company isn't dormant, it files micro-entity accounts instead — still simple, just not nil.
An RTM company is also within Corporation Tax scope; see does a flat management company need a CT600? for how that side works. DormantFile files for RTM companies the same way as it does for any flat management company — see does DormantFile support companies limited by guarantee?
Read the full guide: How to file dormant accounts for a flat management or RTM company