Late filing penalties for dormant companies

By DormantFile · Updated 28 March 2026

Even if your company is dormant and has done nothing all year, you are still legally required to file annual accounts with Companies House and (if registered for Corporation Tax) a nil CT600 with HMRC. If you do not file on time, penalties apply automatically.

Companies House penalties

Companies House imposes automatic, fixed penalties for late annual accounts. There is no grace period, no warning, and no discretion — the penalty is triggered the day after the deadline.

For most dormant companies (private limited companies), penalties range from £150 to £1,500. If you're already late, our free late filing penalty calculator will tell you the exact band you're in (including the double-penalty rule).

These penalties are issued to the company, not the director personally. However, if you are the sole director, the company's obligation is effectively yours.

If you file late in two consecutive years, the penalty doubles. A company that is 6+ months late two years running faces a £3,000 penalty in the second year.

HMRC penalties

If your company is registered for Corporation Tax, failing to file a CT600 on time triggers a separate set of penalties from HMRC:

• 1 day late: £100 penalty
• 3 months late: another £100 penalty (total £200)
• 6 months late: HMRC estimates your tax liability and charges 10% of the unpaid tax
• 12 months late: a further 10% of unpaid tax

For genuinely dormant companies with no tax liability, the 10% charges may amount to £0. But HMRC can also:

• Open an enquiry into your company's affairs
• Assume the company is trading and issue estimated tax assessments
• Charge interest on unpaid amounts

Not every dormant company needs to file a CT600 — we explain how to check in our guide on whether you need a CT600.

Risk of being struck off

If you consistently fail to file, Companies House can start the process of striking your company off the register. This means:

• Your company is dissolved and ceases to exist
• Any assets held by the company become property of the Crown (bona vacantia)
• You lose the company name

Companies House publishes a notice in The Gazette before striking off, giving you (or creditors) a chance to object. But by that point, you have already accumulated significant penalties.

How to avoid penalties

The simplest way to avoid penalties is to file on time. For a dormant company, the filing itself is straightforward — it is remembering to do it that trips people up.

• Know your filing deadlines: 9 months for accounts, 12 months for CT600. Use our free deadline calculator to find your exact dates.
• We send automatic email reminders from DormantFile at 90, 30, 14, 7, 3, and 1 day before your deadline. See how it works.
• File early. There is no benefit to waiting until the last minute, and both filings can be submitted well in advance.

DormantFile handles both dormant accounts and nil CT600 returns from one dashboard, starting at £19/year. We handle dormant company filings only — if your company has traded, you need accounting software or a professional.

Already behind?

If you have already missed a deadline, the penalties above have been triggered — but you can stop them getting worse by filing now. Companies House and HMRC both accept late filings at any time. See our guide on how to catch up on overdue dormant company filings for the step-by-step process.

Key points

• Companies House late filing penalties range from £150 to £1,500 for private companies. They double if late two consecutive years.
• HMRC charges £100 for filing a day late, another £100 at three months, then 10% of estimated tax at six and twelve months.
• Persistent non-filing can result in your company being struck off.
• Penalties apply even if your company is dormant with nothing to report.
• The easiest fix: file on time. Set up deadline reminders so you do not forget.