What dormant company accounts are and why you file them
A dormant company is a business that exists on paper but has had no activity — no income, no spending, no transactions — for a full financial year. Dormant accounts are the simplified financial statements you file with Companies House (the UK's official register of companies) to show that your company had no activity during that period.
You file dormant accounts instead of full accounts because they require far less paperwork. Instead of detailed profit and loss statements, balance sheets, and director notes, you submit a single form confirming the company was dormant. This keeps your company on the register without the cost and time of preparing standard accounts.
Filing dormant accounts is not optional — it is a legal requirement. If your company is registered at Companies House, you must file accounts every year, even if you did nothing that year. Failing to file results in penalties, and the company can be struck off the register if you ignore repeated notices.
Key Takeaways
- You can only file dormant accounts if your company had zero income and zero spending during the entire financial year.
- The filing process involves completing form AA (dormant accounts) and submitting it to Companies House before your filing important date.
- Your filing important date is nine months after the end of your financial year, or you face late filing penalties.
- If your company has been dormant for multiple years, you must file dormant accounts for each year separately before you can reactivate it.
- Once filed, dormant accounts keep your company active on the register and prevent it from being struck off for non-filing.
Check whether your company can file dormant accounts
Not every inactive company can file dormant accounts. Your company qualifies only if it meets all of these conditions: it had no income during the financial year, it made no payments or spending, it did not trade or provide services, and it held no assets or liabilities (money owed or money owing).
If your company received any money — even a small grant, a loan from a director, or interest on a bank account — it cannot file dormant accounts. The same applies if it paid anything out, including director salaries, accountant fees, or even bank charges. A company with a bank account that charged fees is not dormant.
If your company does not meet these conditions, you must file full accounts instead. Full accounts are more detailed and costly to prepare, but they are the only legal option if your company had any financial activity at all.
Gather the information you need before filing
Before you submit dormant accounts, collect these documents: your company registration number (found on your incorporation certificate or Companies House confirmation statement), your company's financial year end date, and confirmation of who the current directors are.
You will also need to confirm that no transactions occurred during the year. Check your bank statements, any invoices or receipts, and your records of any loans or director advances. If you cannot find evidence that the company was truly dormant, you should not file dormant accounts.
If you have been dormant for more than one year and have not filed accounts for previous years, you will need to file dormant accounts for each missing year before you can file the current year. This means if you have been dormant for three years without filing, you file three separate dormant account forms, one for each year.
Complete and submit form AA to Companies House
Form AA is the official dormant accounts form. You can read it from the Companies House website or complete it online through their filing service. The form asks for your company number, the period covered, confirmation that the company was dormant, and the names and addresses of all current directors.
You must sign the form as a director. If there are multiple directors, at least one must sign. The signature confirms that you are stating truthfully that the company was dormant during that period — making a false statement is a criminal offence.
Submit the form to Companies House before your filing important date. Your important date is nine months after the end of your financial year. If your financial year ends on 31 December, your important date is 30 September the following year. You can file online through Companies House, by post, or through a filing agent.
Understand the filing important date and penalties for late filing
Your filing important date is nine months after your financial year end. If you miss this date, Companies House charges a late filing penalty. The penalty amount depends on how late you are: filing between one and three months late costs £150, between three and six months late costs £375, and more than six months late costs £750.
These penalties explore even if you file dormant accounts, not just full accounts. The only way to avoid them is to file before the important date. If you have already missed the important date, file as soon as possible to stop the penalty from increasing further.
If you do not file for two or more consecutive years, Companies House will send you a strike-off notice. This means they plan to remove your company from the register entirely. You have two months to file the missing accounts and object to the strike-off, or your company will be dissolved.
What happens after you file dormant accounts
Once Companies House receives and processes your dormant accounts, your company remains active on the register. The filing is public — anyone can view it on the Companies House website by searching your company number.
Filing dormant accounts does not reactivate your company for trading purposes. If you want to start using the company again, you will need to take additional steps: update your company information if it has changed, open a bank account if you closed it, and notify HMRC that you are resuming business activity.
If you have been dormant for multiple years, filing dormant accounts for each missing year brings your company current with Companies House. Only after all back filings are complete can you safely reactivate the company for active use.
Common reasons dormant filing is rejected
Companies House may reject your dormant accounts form if the information is incomplete, if you have not signed it, or if the company does not actually meet the dormant criteria. The most common rejection is when a company had some financial activity but the director did not realise it counted — for example, bank interest or a small payment made.
If your form is rejected, Companies House will tell you why and ask you to resubmit. You then have a short window to correct and refile before the late filing penalty applies. If you are unsure whether your company qualifies as dormant, contact Companies House directly before submitting.
Frequently Asked Questions
Can I file dormant accounts if my company has a bank account with a balance?
No. A bank account with money in it means your company has assets, which disqualifies it from dormant status. You can only file dormant accounts if the company has no assets and no liabilities. However, you can close the bank account, withdraw any balance, and then file dormant accounts for future years.
What if I file dormant accounts but then realise the company had a transaction I forgot about?
You should contact Companies House when ready and file an amended return or file full accounts for that year instead. Filing dormant accounts when the company was not actually dormant is a false statement. The sooner you correct it, the better.
Do I need an accountant to file dormant accounts?
No. Dormant accounts are straightforward enough to file yourself. You complete form AA, sign it, and submit it to Companies House. Many directors file dormant accounts without professional help. An accountant or filing agent can do it for you if you prefer, but it is not required.
How long does it take Companies House to process dormant accounts?
Processing usually takes between one and three weeks, though it can be longer during busy periods. Once processed, the accounts appear on the public register. You can check the status of your filing through the Companies House website using your company number.
If I file dormant accounts, do I still need to file a confirmation statement?
Yes. A confirmation statement is separate from accounts. You must file a confirmation statement every year to confirm that the company information on the register is still correct, even if you also file dormant accounts. The confirmation statement important date is usually 14 days after your anniversary of incorporation.