Last updated: 31 August 2026
A dormant company is a company that has had no significant accounting transactions during the relevant accounting period. A company can be dormant for Companies House purposes, for Corporation Tax purposes, or both, and the tests are not identical.
What counts as dormant for Companies House?
For Companies House accounts, a company is generally dormant if it has had no significant accounting transactions. Certain limited transactions do not prevent dormancy, including payments for shares taken by subscribers and some Companies House fees or penalties.
Do dormant companies still have to file?
Yes. A dormant company remains on the register and still has Companies House responsibilities. It normally has to file:
- dormant company accounts for each financial year; and
- a confirmation statement at least once every 12 months.
Changes to the registered office, directors, PSCs and other company information must also be reported when required.
Our confirmation statement guide explains that filing separately.
Dormant for Corporation Tax
HMRC uses its own Corporation Tax concept of dormancy. If a company has stopped trading or has not yet started, HMRC should be told where appropriate so that it is not expected to file Corporation Tax returns unnecessarily. A company can be dormant for Companies House while still needing to deal with HMRC, so do not assume one status automatically settles the other.
Can a dormant company start trading later?
Yes. A dormant company can begin trading later. Once business activity starts, the company should deal with the relevant Corporation Tax, VAT and PAYE requirements and keep proper accounting records.
Does forming a dormant company protect a business name?
Registering a company prevents another company being incorporated with the same name where Companies House treats it as the same or too similar, but it does not create trade mark rights. If brand protection matters, see our trade mark service.
If you need help with annual Companies House filings for a dormant company, see our company administration service.
This article is for general information only and reflects the position at the date it was last updated. It does not constitute legal, tax, accounting or other professional advice and should not be relied upon as such. Fees, rules and deadlines may change. You should seek advice from a suitably qualified professional before acting on anything covered here.