Dormant Company Filing

File your dormant company CT600 for free with TinyTax. Learn what counts as dormant, which fields to complete, and the difference between HMRC and Companies House dormancy.

If your company hasn't traded during the accounting period, you still need to file a CT600 with HMRC. TinyTax makes dormant company filing quick, easy, and free.

What is a Dormant Company?

A company is dormant for corporation tax purposes when it has:

No trading activity - no sales, services, or business transactions
No income - no bank interest, dividends, or other receipts
No significant accounting transactions - only filing fees are allowed

ℹ A company can be dormant for HMRC even if it's not dormant for Companies House. The definitions differ slightly.

Filing a Dormant CT600 with TinyTax

Step 1: Start Your Filing

From your dashboard, click:

Select CT600 from the dropdown.

Step 2: Select Dormant Company

On the form, choose Dormant Company as your company type:

Company

What type of company is this?

Trading Company

Property Company

Dormant Company

Select the company type that matches your situation. This affects which fields appear.

When you select Dormant, the form simplifies - you won't need to enter P&L or Balance Sheet figures.

Step 3: Confirm Your Period

Select your accounting period from the dropdown. Even dormant companies must file for each period.

Step 4: Complete the Declaration

Enter:

Declarant name - A director's name
Position - Usually "Director"
Company UTR - Your 10-digit HMRC reference

Tax Return Declaration

Person Making Declaration*

Position/Status*

Company UTR*

The declarant must be authorised to sign on behalf of the company. The UTR is your 10-digit Corporation Tax reference from HMRC.

Step 5: Submit

Click View Draft Submission, review the details, then submit to HMRC.

✓ Dormant CT600 filings are FREE with TinyTax - no payment required.

What About Accounts?

Companies House Dormant Accounts

If your company is also dormant for Companies House purposes, you can file AA02 (Dormant Company Accounts) directly through Companies House WebFiling - you don't need TinyTax for this.

However, if you've had any accounting transactions (like paying Companies House filing fees from the company bank account), you may need to file micro-entity accounts instead.

When You Need Full Accounts

You need full accounts (not AA02) if:

You've paid any expenses from the company bank account
You've received any income (even bank interest)
You have any assets or liabilities to report

TinyTax can file these micro-entity accounts for you alongside your CT600.

Common Dormant Company Scenarios

Newly Incorporated, Never Traded

Situation: You registered a company but haven't started trading yet.

What to file:

CT600 (dormant) - with TinyTax
AA02 (dormant accounts) - directly with Companies House

Previously Traded, Now Dormant

Situation: Your company traded last year but stopped this year.

What to file:

CT600 (dormant) - with TinyTax
Micro-entity accounts - likely needed if you have closing balances

⚠ If you have retained earnings, bank balances, or loans from previous trading, you'll need proper accounts - not AA02.

Holding Company (No Trading)

Situation: Your company holds shares in another company but doesn't trade.

What to file:

CT600 (dormant) - with TinyTax if no dividend income
If receiving dividends, file as Trading Company with dividend income

What Fields Appear for Dormant Companies?

When you select Dormant Company, TinyTax shows a simplified form:

Section	Shown?	Why
Company Type	Yes	To select dormant
Period Selection	Yes	Still need to specify the period
P&L Fields	No	No trading means no P&L
Balance Sheet	Minimal	Only if you have assets/liabilities
Tax Computation	Simplified	Shows £0 tax
Declaration	Yes	Still required

Dormant Company Tax

A dormant company has:

No taxable profit - nothing to tax
No tax to pay - £0 liability
No payment needed - no deadline pressure

However, you must still file the CT600 on time to avoid penalties.

Filing Deadlines (Still Apply!)

Even dormant companies must meet HMRC deadlines:

Deadline	Timeframe
CT600 filing	12 months after period end
Accounts (CH)	9 months after period end

⚠ Late filing penalties apply even for dormant companies with £0 tax. File on time!

Switching from Dormant to Trading

If your company starts trading mid-period:

Don't select Dormant - use Trading Company instead
Enter your P&L and Balance Sheet figures
File as a normal trading company

ℹ If you were dormant for part of the year and traded for part, you file as a Trading Company for the whole period.

Common Questions

"Do I really need to file if nothing happened?"

Yes. HMRC requires a CT600 for every accounting period, even if dormant. Failing to file results in:

Late filing penalties (starting at £100)
Possible investigation
Negative impact on your company record

"Is dormant filing really free?"

Yes! TinyTax doesn't charge for dormant CT600 filings. Our pricing is based on tax liability - if you owe £0, you pay £0.

"What's the difference between HMRC dormant and Companies House dormant?"

Authority	Definition of Dormant
HMRC	No taxable income or trading activity
Companies House	No "significant accounting transactions"

A company paying its CH filing fee from its bank account is dormant for HMRC but NOT for Companies House.

"Can I file for previous dormant years?"

Yes. TinyTax can file CT600 for any period, including historical dormant years. Select the relevant accounting period and file as dormant.

"What if I have bank interest?"

Even small amounts of bank interest (e.g., £5) mean your company is NOT dormant. You should:

File as a Trading Company
Enter the interest as "Other income"
The tax will be minimal but needs reporting

Still Have Questions?

Dormant company filing is straightforward, but if you're unsure whether your company qualifies as dormant:

Last updated: December 2025

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