How to check if your company is dormant

By DormantFile · Updated 27 May 2026

"Dormant" has a specific legal meaning in the UK, and it is not quite the same at Companies House as it is at HMRC. Before you file dormant accounts, check that your company actually qualifies.

For a quick answer, try our free Am I dormant? checker — eight questions and it tells you whether you're dormant for Companies House, HMRC, both, or neither.

The Companies Act definition

Under section 1169 of the Companies Act 2006, a company is dormant if it has had no significant accounting transactions during the period.

The only transactions that do not count are:

Payment for shares taken by subscribers on formation
Fees paid to Companies House (e.g., for filing the confirmation statement)

Everything else counts as a significant accounting transaction — including receiving bank interest, making a payment, or issuing an invoice.

This is the definition used when deciding whether you can file dormant accounts with Companies House.

The HMRC definition

HMRC has its own definition of dormant for Corporation Tax purposes. A company is dormant for CT if it:

Is not carrying on a trade or business
Has no income from any source
Has no chargeable gains

This is broadly similar to the Companies Act definition, but it focuses on tax-relevant activity rather than accounting transactions. It determines whether you need to file a nil CT600 — see our guide on whether you need a CT600 for a dormant company.

Common scenarios

Incorporated but never traded — Dormant under both definitions. You formed the company but never opened a bank account, never invoiced anyone, never received any money. This is the most straightforward case.

Holding company with no activity — If the company holds shares in another company but does nothing else (no dividends received, no management charges), it is typically dormant.

Company that stopped trading — If your company previously traded but has now ceased all activity, it can become dormant. Make sure there are no lingering bank transactions (even interest).

Company with a bank account that earns interest — Not dormant. Even small amounts of bank interest count as a significant accounting transaction. Close the account or switch to a non-interest-bearing account.

Company that pays for its own registered office service — Not dormant if the company itself is paying. If you pay personally, the company has no transaction and remains dormant.

What if you are not sure?

If you are unsure whether your company qualifies as dormant:

Check your bank statements. Any transaction (in or out) means the company is not dormant.
If the company has no bank account and has never had one, it is almost certainly dormant.
Run our free Am I dormant? checker — it walks through the same questions HMRC and Companies House would ask.
If in doubt, speak to a qualified accountant. Filing dormant accounts for a non-dormant company is a legal offence.

DormantFile handles dormant company filings only. We do not handle accounts for companies that have traded or have transactions to report. If your company is genuinely dormant, we can file both your annual accounts and your nil CT600 from one dashboard. See how it works.

Key points

"Dormant" means no significant accounting transactions (Companies Act 2006, section 1169) or no trading/income (HMRC).
A company with even minor bank interest is not dormant.
Incorporated-but-never-traded companies are the clearest dormant case.
Both filings — accounts and CT600 — require the company to be genuinely dormant.
If unsure, check your bank statements or ask an accountant.