Check if a UK company is dormant - last accounts type, filing history, and dormancy status.
A dormant company is one that has had no "significant accounting transactions" during its financial year. In practice, this means the company has not traded, earned income, or incurred expenses (other than the filing fee for the confirmation statement and Companies House registration fees). There are two definitions of dormancy that matter in the UK. Companies House dormancy applies to a company that has had no significant accounting transactions since incorporation or since the last annual accounts. HMRC dormancy applies to a company that is not active for Corporation Tax purposes (not trading, not receiving income), and HMRC's definition is slightly different from Companies House's.
This tool checks the type of the company's last filed accounts at Companies House. If the most recent accounts were filed as "dormant" accounts, the company is classified as dormant. This is the most reliable indicator available from public records.
Even dormant companies must still file annual accounts (simplified dormant accounts - a balance sheet only, no profit and loss), a confirmation statement confirming company details are up to date (£13 fee), and must tell HMRC the company is dormant for Corporation Tax (no CT600 return is required while dormant).
A dormant company is one that has had no significant accounting transactions during its financial year - in other words, it is not actively trading. Companies stay dormant for reasons such as protecting a name, holding assets, or pausing before or after trading. It remains on the register and still has filing obligations.
The clearest public indicator is the type of accounts a company last filed at Companies House. If its most recent accounts were filed as dormant accounts, it is classified as dormant. This tool checks that filing history so you can see a company's dormancy status for free.
Yes. Even a dormant company must file annual accounts (in a simplified dormant format) and a confirmation statement to keep its details up to date. It also normally needs to tell HMRC that it is dormant for Corporation Tax.
Companies House treats a company as dormant when it has had no significant accounting transactions, while HMRC treats a company as dormant when it is not active for Corporation Tax purposes. The two definitions are similar but not identical, so a company can be dormant for one and not the other.
Yes. A dormant company can begin trading at any time, at which point it becomes active and must meet the usual filing and tax obligations. It should also inform HMRC that it is no longer dormant for Corporation Tax.