Do Dormant Companies Need to File a CT600?
This is one of the most common points of confusion for directors of dormant companies: you still have to file with Companies House every year, but do you also need to file a CT600 with HMRC? The honest answer is “usually not, but it depends” u2014 and getting this wrong in either direction causes real problems. This guide from Filing Accounts UK explains exactly where the line sits.
At Filing Accounts, we help dormant company directors stay compliant with both Companies House and HMRC. For the Companies House side specifically, see our guide on dormant company accounts.
Companies House and HMRC Have Different Rules Here
This is the key thing to understand: dormancy is treated differently by the two organisations, and meeting one doesn’t automatically mean you’ve met the other.
- Companies House requires dormant accounts every single year, regardless of your HMRC status u2014 there’s no exemption here.
- HMRC only requires a CT600 if it has actually issued you a notice to deliver a return (CT603), or if the company genuinely isn’t dormant by HMRC’s definition.
So the Companies House filing is essentially unconditional every year; the HMRC filing depends on your actual circumstances and whether HMRC has asked.
What Actually Counts as “Dormant” for HMRC
HMRC’s bar for dormancy is stricter than most directors expect. A company is only dormant for Corporation Tax purposes if it had no significant accounting transactions during the period. Crucially, this includes small, easy-to-overlook costs:
- Bank charges
- Software subscriptions
- Professional or accountancy fees paid by the company
- Any trading activity at all, however minor
Any of these means the company isn’t dormant by HMRC’s definition, and a proper active CT600 is required u2014 even if the actual tax bill comes to nil.
If You’ve Told HMRC You’re Dormant
If you’ve formally notified HMRC that your company is dormant, and it genuinely had no significant transactions, you generally don’t need to file a CT600 unless HMRC specifically sends you a notice asking for one. If that notice arrives, you must file, regardless of your dormant status.
Special Cases: Charities, CASCs, and Flat Management Companies
Some organisation types u2014 charities, Community Amateur Sports Clubs, and flat management companies u2014 may not owe Corporation Tax even where they’re not strictly “dormant” in the everyday sense. These still need to keep Companies House updated every year with the appropriate accounts, even though their HMRC position may differ from a typical trading company.
Dormant Filing at a Glance
| Requirement | Applies to Dormant Companies? |
|---|---|
| Companies House dormant accounts | Yes, every year, no exemption |
| Confirmation Statement | Yes, every year, regardless of trading status |
| CT600 (if genuinely dormant) | Only if HMRC issues a notice to deliver a return |
| CT600 (if any transactions occurred) | Yes, an active return is required |
Common Mistakes to Avoid
Assuming Dormant Means No Filing at All
Companies House filing continues regardless u2014 dormancy only potentially affects the HMRC side.
Overlooking Small Transactions
A single bank charge or software subscription is enough to mean the company isn’t dormant for HMRC purposes, whatever the intention behind the company might be.
Ignoring an HMRC Notice to Deliver a Return
If HMRC has asked for a CT600, dormancy doesn’t provide an exemption u2014 the return must be filed.
Frequently Asked Questions
Do all dormant companies need to file a CT600?
No u2014 only if HMRC has issued a notice to deliver a return, or if the company had transactions that mean it isn’t genuinely dormant.
Do dormant companies still need to file with Companies House?
Yes, every year, with no exemption u2014 dormant accounts and a Confirmation Statement are both still required.
Does a small bank charge really count against dormant status?
Yes. HMRC’s definition of “no significant accounting transactions” is strict, and small costs like this take a company out of dormant status for tax purposes.
What if HMRC sends a notice to a genuinely dormant company?
You must file a CT600 regardless u2014 the notice overrides the dormant status for that period.
Not Sure About Your Dormant Company’s Filing Position? Talk to Filing Accounts UK
At Filing Accounts, we help directors of dormant companies confirm exactly what needs filing with Companies House and HMRC, so nothing gets missed.
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