Do I need to file a Company Tax Return?

Seven short questions about your company's activity and what HMRC has sent it. We'll tell you whether you need to file a Company Tax Return (CT600) showing nothing to pay, a full one with figures, or no return at all — and what to do next.

1.Did the company receive any money during the period you're checking (usually its financial year)?
Sales, fees, bank interest, dividends, rent — anything coming in.
2.Did the company pay any expenses from its own account?
Bank charges, subscriptions, loan repayments — anything paid from the company's own account.
3.Is the company currently registered for VAT?
If you're not sure, check your HMRC account or your last VAT certificate.
4.Did the company pay anyone wages or salary in this period?
Being registered for PAYE on its own doesn't count — paying someone, including yourself, does.
5.Has HMRC written asking the company to file a tax return for this period?
The letter is headed 'Notice to deliver a Company Tax Return' (form CT603).
6.Has HMRC written to say the company doesn't need to file tax returns for now?
HMRC calls this treating the company as 'dormant for Corporation Tax' — usually a letter saying no further returns (CT600s) are needed.
7.Did this period end more than 12 months ago?
That's when the Company Tax Return (CT600) becomes late.

Why "do I owe a CT600?" is the wrong question for most directors

The question most directors ask is: do I owe a CT600? The real question is: has HMRC issued a notice for this period, and have they confirmed the company is dormant for Corporation Tax? Those two answers determine everything.

The default position

HMRC sets up a Corporation Tax record for every new limited company. A CT600 is legally due when HMRC sends the company a notice to deliver one. Once a notice arrives, it has to be answered, even for a dormant period. Filing dormant accounts with Companies House does not satisfy this. Companies House and HMRC are separate regulators with separate records.

The three outcomes

You owe a nil CT600. The most common outcome for dormant companies. Read how to file a nil CT600 for what it contains and how DormantFile files it.
You owe a full (non-nil) CT600. If the company has had income, or is trading, the return has figures to declare. Engage an accountant.
You owe nothing for this period. Only if HMRC has formally confirmed dormant CT status and has not issued a notice for the period.

If you're already overdue

The longer you leave it, the more it costs. What you owe depends on when the return was due, not on when you file it: for one due on or after 1 April 2026 it is £200 the day it's late and another £200 at three months, and for one due before then the older £100 and £100 — each rising to £1,000, or £500 at the older rate, if it's the third late return in a row. Either way the right move is to file immediately. See late filing penalties for dormant companies for the full breakdown, or HMRC penalty letters explained if you're trying to decode the specific letter you've received.

This tool is a guide, not legal advice

The check above covers standard dormant-company scenarios. A non-trading holding company, or a company restored to the register, answers the same questions — and where the answer is a nil return, DormantFile files it. If the company has traded, has income to declare, or you're disputing an HMRC tax assessment, talk to an accountant. For the full background, read our complete guide to filing a CT600 for a dormant company.

Need to file a Company Tax Return showing nothing to pay?

DormantFile prepares the nil CT600, attaches your accounts in the digital format HMRC requires (iXBRL) and sends it direct to HMRC — and can file the same accounts at Companies House. From £19/year.

See how it works