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.

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.

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