Checked against GOV.UK and Companies House guidance · Updated 6 November 2026
What counts as a dormant company?
A company is dormant for Companies House when it has no "significant accounting transaction" during the period. That means nothing that has to be entered in its accounting records, as defined in section 1169 of the Companies Act 2006.
The law ignores only a short list of payments:
- money paid for shares by the people who formed the company (the subscribers);
- fees paid to Companies House for a change of name, re-registration or the confirmation statement;
- a penalty for filing accounts late.
Bank interest, bank charges or paying a supplier usually end dormancy. GOV.UK's plain-English page says "filing fees", which is broader than the Act, so FileMyLtd asks about each type of transaction rather than assuming.
What goes into dormant accounts?
Dormant accounts are short. Companies House's guide, Preparing and filing Companies House accounts (updated 23 October 2026), sets out what they need:
| Part | What it shows |
|---|---|
| Balance sheet | Assets, liabilities and share capital at the year end, with last year's figures beside them. |
| Dormant statement | That the company was dormant throughout the period. |
| Audit exemption statements | The section 480 statements that the company is exempt from audit and the directors' responsibilities. |
| Notes | A small set of required notes. No profit and loss account and no directors' report. |
| Approval | The date the board approved the accounts and the name of the director who signs. |
Most dormant companies show the same figures every year, often just the share capital paid in cash. That is why FileMyLtd starts from the accounts Companies House accepted last year rather than a blank form.
How do you file dormant accounts with FileMyLtd?
- Add the company. Enter the company number. The name, directors and next accounts due date come from the Companies House register.
- Check last year's figures. Comparatives and shares are read from your previous accepted iXBRL accounts, each with a note saying where it came from. If last year's accounts were on paper, you type them in once.
- Answer the dormancy questions. FileMyLtd asks about the payments that would end dormancy, in plain English, so the statement on the balance sheet is true.
- Review the checks. The balance sheet must balance, the period must end on your accounting reference date, and the file must pass iXBRL validation against the current FRC taxonomy.
- Approve and submit. You enter the company authentication code and your presenter details, make the declaration and submit. FileMyLtd then shows you Companies House's answer: accepted, or rejected with the reason in plain English.
When are dormant accounts due?
The same deadline as any private company: 9 months after the accounting reference date. A company's first accounts are due 21 months after incorporation, or 3 months after the accounting reference date if that is later. Weekends and bank holidays don't move the date.
Late filing penalties start at £150 and rise to £1,500, and they double if the accounts are late two years running. The guide to late filing penalties has the full table.
What changes for dormant companies in April 2028?
From 1 April 2028 Companies House closes its web and paper routes for all accounts, with no transition period. Dormant accounts must be filed with commercial software in iXBRL, with a fuller audit exemption statement on the balance sheet. Paper form AA02 goes too. Read what WebFiling's closure means for directors who file their own accounts.
Do you need to tell HMRC as well?
Probably, but separately. Being dormant for Corporation Tax is a different test from dormant for Companies House. A company only files a Company Tax Return if HMRC has sent it a notice to deliver one. The guide What is a dormant company? explains both tests and how to tell HMRC.
The dormant plan costs £10 a year per company, and early joiners pay half. If the company starts trading, the micro-entity plan covers trading accounts and the CT600.