Dormant accounts answered
Everything owners and accountants ask about keeping a dormant company compliant: definitions, deadlines, penalties and how filing with A1Express works. Plain English, checked against official guidance.
Dormant company basics
What is a dormant company?
A company is dormant for Companies House if it had no "significant accounting transactions" during its accounting period, nothing that would need entering in its accounting records. Dormant companies stay on the public register, so they must still file dormant accounts every year and a confirmation statement. Being dormant for Companies House is not the same as being dormant for HMRC.
What counts as a "significant accounting transaction"?
Any transaction the company must enter in its accounting records, with exactly three exceptions that do not break dormancy: fees paid to Companies House, late filing penalties, and money paid for shares when the company was incorporated. Everything else counts, including a single bank charge, a penny of interest, a software subscription, or a supplier invoice.
Can a dormant company have a bank account?
Yes, but the account must be completely inactive. Bank charges and earned interest are significant accounting transactions and end dormancy for Companies House. Many owners of dormant companies close the business account, or keep one that charges no fees and pays no interest.
My company has never traded. Do I still have to file?
Yes. Every registered company must file annual accounts and a confirmation statement from its first year onwards, whether or not it ever traded. There is no exemption for "never got started". The obligations run until the company is struck off the register.
Do I need an accountant to file dormant accounts?
No. Dormant accounts are a simplified, unaudited balance sheet with a fixed set of statements. There's no legal requirement to use an accountant. You can file on paper, through Companies House's own service (until the software mandate takes effect in April 2028), or through approved filing software like A1Express, which validates the accounts before they're sent so they can't bounce on format.
Deadlines and penalties
When are dormant accounts due?
Your first accounts are due 21 months after the date the company was registered with Companies House. After that, accounts are due 9 months after the last day of your accounting period, the date the accounts are made up to. Accounts must have reached Companies House by the due date, so don't leave filing to the last day.
What happens if I file late?
Companies House issues an automatic civil penalty against the company: £150 (up to 1 month late), £375 (1–3 months), £750 (3–6 months), £1,500 (over 6 months), doubled if accounts are late two years in a row. Separately, failing to file is a criminal offence for the directors (s451 Companies Act 2006), who can be personally prosecuted and fined, and Companies House can strike the company off the register.
Can late filing really get my company struck off?
Yes. If accounts or confirmation statements stop arriving, the registrar can conclude the company is no longer operating and begin compulsory strike-off. Any assets the company still holds pass to the Crown. Directors of persistently defaulting companies also risk disqualification.
Filing with A1Express
What do I need to file dormant accounts online?
Three things: your company number (we look the company up on the register for you), your 6-character Companies House authentication code, and the name of the director (or LLP member) approving the balance sheet. Payment is £8.99 for a limited company (£19.99 for an LLP), and you don't need to create an account.
What is the Companies House authentication code, and how do I get one?
It's a 6-character code of letters and numbers that acts as the company's electronic signature: filings can't be submitted online without it. If you don't have one, request it free from Companies House; it's posted to the company's registered office and typically arrives within 5–10 working days. A1Express uses your code once, for the submission you approve, and never stores it.
How long does it take, start to finish?
The filing itself takes a few minutes, and most users complete it from a phone. Companies House typically accepts submissions within minutes, and you get an email confirmation with the Companies House submission reference and a PDF copy of what was filed the moment that happens.
What if Companies House rejects my filing?
You're only charged when Companies House accepts the filing: your card is authorised at checkout but not captured until acceptance. If a rejection is our fault, we refile free or refund in full. If it's caused by information you gave (wrong company number or authentication code, or a company type we can't file for), there's no refund, but you get one free refile if you correct it within 14 days. Details in the Terms.
Is A1Express approved by Companies House?
Yes, A1Express files dormant accounts through Companies House's official filing gateway as approved software, tested and certified against their specification. Accounts are built as iXBRL (the machine-readable accounts format) to the current FRC taxonomy and validated before transmission, and every accepted filing returns a Companies House submission reference.
Is it safe to enter my authentication code?
The code is treated like a password: sent over an encrypted connection, used only to authenticate the single submission you approve, never written to our database or logs, and never seen by staff. You can confirm any filing independently on the Companies House register afterwards.
Can I review the accounts before they're filed?
Yes, nothing is sent until you've seen a check-your-answers summary and approved it. After acceptance you receive a PDF that mirrors exactly what was filed.
What happens next year?
We email you before your next accounts deadline (8 weeks, 2 weeks and 3 days ahead), and the reminder links straight into a filing with your company's details already carried over. Each year's filing is a fresh filing at the standard price (£8.99 Ltd, £19.99 LLP) you confirm yourself, so nothing is ever filed unless you've checked the company is still dormant. You can switch reminders off any time from your company's page or the link in any reminder email.
HMRC and tax
Is dormant for Companies House the same as dormant for HMRC?
No, they're separate bodies with different definitions. Companies House cares about significant accounting transactions; HMRC cares about whether the company is active for Corporation Tax (trading, investing, earning interest, employing anyone). A company can be dormant for one and not the other. Filing dormant accounts with Companies House does not tell HMRC anything. You notify HMRC separately.
Do I need to file a Company Tax Return if my company is dormant?
If HMRC has issued a "notice to deliver a Company Tax Return", you must file that CT600 even if every figure is zero. Once you tell HMRC the company is dormant (online or by phone), they'll normally confirm in writing that no further returns are required until the company becomes active again. A1Express files to Companies House; HMRC notification is done directly with HMRC (gov.uk explains how).
Do dormant companies pay Corporation Tax?
A company that is dormant for HMRC has no Corporation Tax to pay and, once HMRC has agreed it's dormant, no returns to file. But dormancy has to be real: earning bank interest, for example, counts as being active for Corporation Tax.
Eligibility, forms and LLPs
What form is used for dormant accounts, and is it the AA02?
The paper form AA02 covers one narrow case: a company limited by shares that has been dormant since incorporation. A1Express files the electronic equivalent through the Companies House gateway and also handles cases the paper form doesn't: companies limited by guarantee, LLPs, and companies that traded before becoming dormant (which file a dormant balance sheet in micro-entity format rather than an AA02).
My company traded before it became dormant. Can I still file dormant accounts?
Yes, if it had no significant accounting transactions in the year you're filing for. Previously-traded companies can't use the AA02 route, but they still file simplified unaudited dormant accounts. The balance sheet carries the closing figures from when the company last traded. A1Express supports both never-traded and previously-traded dormant filings.
Can LLPs file dormant accounts online?
Not through Companies House's own web service. WebFiling has never supported LLP accounts, which historically left paper or an accountant as the only routes. A1Express files dormant LLP accounts electronically as a first-class product, for £19.99. LLPs don't have directors, they have members: a designated member approves the balance sheet, playing the same role a director does for a limited company.
What's actually in a set of dormant accounts?
A minimal, unaudited balance sheet (typically just called-up share capital and matching net assets) plus the required statements: that the company was dormant throughout the period, that it's taking the audit exemption, that members haven't required an audit, and the directors' acknowledgment of their responsibilities. No profit-and-loss account, no directors' report to Companies House.
Do dormant accounts need to be audited?
No. Dormant companies are exempt from audit (s480 Companies Act 2006), provided they've been dormant since formation or since the end of the previous accounting period and members haven't demanded one.
The wider obligations
Do I still need to file a confirmation statement?
Yes, every company, dormant or not, must file a confirmation statement at least once a year (£50 online), due within 14 days of the end of its 12-month review period. It's a separate obligation from accounts; filing one doesn't satisfy the other. A1Express files dormant accounts today; confirmation statements are on the roadmap.
Should I just strike the company off instead of filing every year?
That's a genuine alternative if you're finished with the company: voluntary strike-off (form DS01) costs £13 online, but the company must not have traded or changed its name in the last 3 months, you must notify interested parties, and any remaining assets pass to the Crown. If you want to keep the company name or use it later, filing dormant accounts once a year (£8.99 for a Ltd, £19.99 for an LLP) is the cheaper way to keep it alive. A1Express doesn't advise on which is right for you.
What do I do when the company starts trading again?
Tell HMRC within 3 months of becoming active (via the business tax account) so Corporation Tax starts correctly. Companies House doesn't need notifying, your next accounts simply won't be dormant ones. Deadlines stay the same: accounts 9 months after year end, CT600 12 months after the period ends, tax paid at 9 months and a day.
Is online filing becoming mandatory?
Yes, in stages. The free joint HMRC/Companies House service closed on 31 March 2026, so Corporation Tax returns already require commercial software. Companies House has confirmed (June 2026) that from April 2028 all accounts, including dormant accounts, must be filed by software; its own web and paper routes close then. Filing through approved software now means nothing changes for you in 2028.
For accountants
Can I file dormant accounts for multiple clients?
Yes. Accountant plans are books of dormant-filing credits, from 10 for £79 up to 100 for £499, used from one dashboard with a filing history per client and one invoice for your practice. Every tier is cheaper per filing than the £8.99 Ltd one-off. For more than 100 companies, email support for a quote.
How do credits work?
One credit = one dormant accounts filing, for any client company (Ltd or LLP). Credits are drawn as you file; if Companies House rejects a credit filing, the credit is returned to your balance. Plans renew annually; cancelling stops future charges.
Do I need each client's authentication code?
Yes, the code authorises each company's filing, exactly as it would in your own software. Codes are used per-submission and never stored.
Can I try it before buying a plan?
Yes, two ways. Create a free account and run your client book on the platform (every accounts deadline in one dashboard, plus the weekly reminder digest) without buying anything. Or file your first client at the standard one-off price (£8.99 Ltd, £19.99 LLP). Buy a plan when the workflow fits your practice.
Deadlines, fees and penalty figures checked against gov.uk guidance on 13 July 2026.
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