Dormant company accounts deadline

A company classified as dormant by Companies House must still file dormant company accounts annually. The deadline is the same as for active companies: 9 months after the accounting reference date for private companies, 6 months for public.

What is this filing?

Dormant accounts are a simplified set of accounts confirming the company has had no significant accounting transactions in the period. Form AA02 is used for dormant private limited companies; full dormant accounts are required for dormant subsidiaries above small-company thresholds.

When is it due?

Same as standard annual accounts: 9 months after the ARD for private companies, 6 months for public companies. Failure to file dormant accounts attracts the same late-filing penalties as active companies.

What's the penalty for missing it?

Identical to active-company penalties: £150 (1 month late), £375 (1–3 months), £750 (3–6 months), £1,500 (over 6 months). Doubled for second consecutive year of lateness. Same penalty regime regardless of dormant or active status.

What it actually costs

A dormant company pays identical late-filing penalties to an active one: £150 for up to 1 month late, rising to £1,500 for more than 6 months. Companies House does not apply a reduced scale for dormant status. Clients who believe dormancy means no obligations are particularly likely to incur these penalties — often discovered only when the company is needed for a transaction or sale.

Why this catches practices out

• Clients assume a dormant company needs no attention — they stop monitoring and forget the 9-month accounts deadline still applies.
• The Companies House 'dormant' status does not automatically flow through to HMRC; a separate Corporation Tax notification is needed.
• A dormant company that becomes active mid-year will miss its dormant-accounts deadline if the change of status is not caught early.

How PenaltyProof helps

PenaltyProof treats dormant and active companies identically for monitoring purposes — both flow through the same CH API check. Dormant status is not a special case.

Frequently asked questions

What qualifies a company as dormant at Companies House?

Under section 1169 of the Companies Act 2006, a company is dormant if it has had no significant accounting transactions during the year. Paying Companies House filing fees and maintaining share capital are the only transactions that do not break dormancy.

Can a dormant company avoid filing accounts by being struck off voluntarily?

A company can apply to be struck off voluntarily (form DS01) if it meets the conditions. However, the process takes at least 3 months and requires notification to various parties. A company must have no trading or other business activity and must not have changed its name in the previous 3 months.

Are HMRC and Companies House dormancy statuses the same?

No. A company can be dormant for Companies House purposes but still have a Corporation Tax obligation and need to file a CT600. Always check both registers separately when advising on dormancy.

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