Dormant & non-trading company guides
Step-by-step guides covering dormant and FRS 105 micro-entity accounts, nil CT600 returns, filing deadlines, penalties, and costs.
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Getting Started
- Annual accounts vs confirmation statement: what is the difference?
The difference between annual accounts and a confirmation statement, including deadlines, content, and costs for dormant companies.
- First year filing for a new dormant company
What a newly incorporated dormant company needs to file in its first year: accounts, CT600, and confirmation statement timelines.
Filing
- A worked example: what a micro-entity balance sheet looks like
A worked FRS 105 micro-entity balance sheet for a non-trading company repaying a Bounce Back Loan, line by line, with the figures explained.
- Can dormant company accounts be filed automatically?
Almost — but not quite, and the gap matters. What can legally be automated in dormant company filing, what can't, and how one-click autopilot filing works.
- Companies House WebFiling is closing — what dormant company owners need to do
WebFiling is being retired. What the move to software-only filing means for dormant company owners, the timeline, and how to file dormant accounts after.
- Do I need to file a CT600 for a dormant company?
Not every dormant company needs to file a CT600. This guide explains who needs to file and who doesn't.
- Dormant company accounts on autopilot — how one-click filing works
How DormantFile's autopilot files your dormant accounts each year: a reminder email 30 days before the deadline, one click to confirm, and the filing is done.
- Filing accounts for a non-trading company with a Bounce Back Loan
If your company repays a Bounce Back Loan from its own account it isn't dormant, but it doesn't need an accountant either. Here's how to file FRS 105 micro-entity accounts and a nil CT600.
- How CT600 filing works in DormantFile
A walkthrough of the Corporation Tax section in DormantFile — adding your accounting periods, attaching accounts, signing with your Government Gateway, and getting confirmation from HMRC.
- How to file a nil CT600 tax return with HMRC
Step-by-step guide to filing a nil Corporation Tax return (CT600) with HMRC for a dormant company, including what you need and how to submit.
- How to file dormant company accounts with Companies House
Step-by-step guide to filing annual dormant accounts with Companies House, including deadlines, requirements, and penalties for late filing.
- How to get proof of dormant company filing
Where to find proof that your dormant company accounts and CT600 were filed, what information a filing receipt contains, and how to keep records.
- Switching between dormant and micro-entity accounts
What to file the year your company stops being dormant, how to move to micro-entity accounts, and how to return to dormant the year after.
- The complete guide to filing a CT600 for a dormant company
Everything UK directors need to know about CT600 returns for dormant companies — when to file, what HMRC expects, how to file a nil return, and catching up.
- The easiest way to file dormant company accounts in 2026
Paper AA02, WebFiling, an accountant, or filing software — what each route costs, how long it takes, and which is easiest for a dormant company in 2026.
Deadlines & Penalties
- Dormant company filing deadlines explained
When your dormant company accounts and CT600 are due, how deadlines are calculated, and what happens in the first year.
- How to add dormant company filing deadlines to your calendar
Subscribe to DormantFile's calendar feed to see your accounts and CT600 deadlines in Google Calendar, Outlook, or Apple Calendar.
- How to catch up on overdue dormant company filings
If your dormant company has missed filing deadlines, here is how to get back on track — what to file, what order, and how to stop penalties getting worse.
- How to never miss a dormant company accounts deadline again
Why dormant company deadlines get missed, what lateness costs, and a layered system — calendar, reminders, and one-click autopilot — that makes missing one nearly impossible.
- Late filing penalties for dormant companies
Late filing penalties from Companies House and HMRC for dormant companies, plus the risk of being struck off the register.
- When Are Dormant Company Accounts Due? Deadlines and Late Filing Penalties (2026)
Find your dormant accounts deadline, understand the 9-month and 12-month rules, and see the exact Companies House and HMRC late filing penalty bands for 2026.
Costs
- Do I need an accountant for a dormant company?
When you do and don't need an accountant for a dormant company, plus a cost comparison with self-filing options.
- How much does it cost to file dormant company accounts?
A comparison of what it costs to file for a dormant company: DormantFile, accountants, accounting software, and DIY.
- How to keep your dormant company compliant without an accountant
A complete annual compliance checklist for dormant companies: what to file, when, and how to do it for £69/year without paying an accountant.
Compliance
- Can a company with a director's loan file dormant accounts?
How a director's loan account affects dormant company status, when it breaks dormancy, and what to file if it does.
- Companies House accounts changes from April 2028: what dormant and small company owners need to know
From April 2028 all UK companies must file accounts through commercial software, and small companies and micro-entities must file a profit and loss account. What's changing, when, and what to do about it.
- ECCTA identity verification for dormant company directors and PSCs
Identity verification is now mandatory under ECCTA 2023. What dormant company directors and PSCs need to do, by when, and how.
- Profit and loss filing for small companies and micro-entities from April 2028 (and the privacy opt-out)
From April 2028 small companies and micro-entities must file a profit and loss account at Companies House — but can opt out of it being published. What's required, what stays private, and what dormant companies should expect.
- Set-and-forget compliance for dormant companies
How close can dormant company compliance get to zero effort? A realistic annual routine: one click for accounts, a £50 confirmation statement, and a nil CT600 you file yourself.
- The accidentally trading trap: what counts as a significant accounting transaction
A single bank transfer can break dormant status. What counts as a significant accounting transaction under the Companies Act 2006, and how to stay dormant.
HMRC
- HMRC Letter About Your Dormant Company: What to Do (2026 Guide)
Got an HMRC letter asking you to confirm dormancy or file a CT600? A calm, step-by-step guide for dormant company directors on how to respond.
- HMRC penalty letters explained: what every dormant-company letter actually means
Reference guide to every HMRC letter a dormant UK company might receive — CT603, CT211, CT204, late-filing penalties — what they mean and how to respond.
Eligibility
- Dormant vs non-trading company: what is the difference?
The difference between a dormant company and a non-trading company under UK law, and what it means for your filings.
- How to check if your company is dormant
The definition of a dormant company under UK law, common scenarios, and how to check whether your company qualifies.
- Micro-entity vs small company accounts: which should you file?
The difference between micro-entity (FRS 105) and small company (FRS 102 1A) accounts — the size thresholds, what each one contains, and how to choose.
Going Dormant
- How to make your side-hustle limited company dormant
Pause your limited company instead of closing it — the dividend tax squeeze, prerequisites, and the full HMRC and Companies House process for side-hustlers.
Decisions
- Dissolve or keep your dormant company in 2026? A real cost-benefit breakdown
DS01 vs keep company dormant in 2026 — annual costs, ECCTA admin, bank de-risking, restoration costs, and a three-question framework to make the call.
- Using a dormant company to protect a company name
Registering a dormant company stops anyone else taking the name at Companies House. What that does and doesn't protect, what it costs each year, and how to keep it effortless.
Alternatives
- CATO has closed — what are your options now?
HMRC's free Corporation Tax filing tool (CATO) closed on 31 March 2026. Here's what dormant company directors can do instead.
- WebFiling is closing for accounts in April 2028 — what to use instead
Companies House is closing the free WebFiling and paper routes for annual accounts from April 2028. What still works, what's closing, and the options for dormant and small companies.
Personal Finance
- How a Dormant Company Directorship Affects Your Mortgage, Visa and Credit Applications
What mortgage lenders, immigration caseworkers, and credit agencies see when you direct a dormant UK company — and how to keep it from causing problems.
Company Admin
- Bounce Back Loan and a dormant company: what you need to know
If your company took a Bounce Back Loan and is now dormant, you cannot simply close it. Here is what you need to do while the loan is outstanding.
- Companies House authentication code: the complete guide
What the Companies House authentication code is, how to request one, where to find it, what to do if it's lost, and how it works with dormant filings.
- How to close a dormant company (and when to keep it open)
How to strike off a dormant company using DS01, what it costs, how long it takes, and reasons you might want to keep the company open.
- How to reactivate a dormant company
Practical steps to bring a dormant company back to life: HMRC registration, bank accounts, accounts, VAT, and PAYE.
- Is it safe to save your Companies House authentication code?
What your Companies House authentication code can do, who routinely holds client codes, and an honest look at the trade-off when a filing service stores yours.
- Managing a dormant UK company while living abroad
Non-resident directors can keep a UK dormant company — but missed post, time zones and forgotten deadlines cause penalties. How to run it remotely without stress.
- Managing multiple dormant companies
How to keep a portfolio of dormant companies compliant — dashboard overview, deadline tracking, CSV exports, and agent mode for accountants.
- What happens if Companies House strikes off your company?
What happens when Companies House strikes off a company: the process, consequences, and how to prevent or reverse it.
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