Dormant company tax return (UK): what directors actually need to know.
Scope: this guide covers HMRC dormancy and the corporation tax / CT600 side. For Companies House dormant accounts filing — which is a separate obligation with its own template and deadline — see file dormant company accounts with Companies House.
What does “dormant” actually mean?
Dormant does not mean:
- “Made no profit”
- “Didn't invoice anyone”
- “Didn't actively trade much”
Dormant has a specific meaning. If your company had no significant accounting transactions, it may qualify as dormant. But what counts as a transaction? Examples that may affect dormant status: bank interest, bank fees, paying expenses, receiving income. Even small movements can matter.
Scenario 1: Incorporated but never traded
If you formed a company, never opened a bank account, never issued invoices, and had no transactions — you may be dormant. However, you may still need to file dormant accounts with Companies House, and you should confirm status with HMRC.
Scenario 2: You think you're dormant — but had transactions
This is common. If you paid Companies House fees, paid bank charges, received interest, or bought software — you may not be dormant. In that case, you may need to file both accounts and a corporation tax return (CT600).
Do dormant companies pay corporation tax?
If truly dormant: usually no corporation tax is due. But that doesn't automatically remove filing obligations.
What if my company made no profit?
No profit does not mean dormant. You can trade, make no profit, and still be required to file. Read: How to file company tax in the UK.
Need to file for a dormant company?
File dormant accounts with Companies House and, if needed, a nil CT600 to HMRC — in one place.
How to decide
Ask yourself:
- Did the company have any transactions?
- Did it receive income?
- Did it pay expenses?
- Did it have bank activity?
If yes — investigate further.
When to seek advice
If you're unsure whether transactions disqualify dormant status, professional advice may be worthwhile.
Summary
Dormant companies:
- May not owe tax
- May still need to file
- Must confirm status properly
If you're unsure, start with: file dormant company accounts with Companies House · How to file company tax in the UK · Can I file company tax myself?
File for your dormant company.
One flow — dormant accounts to Companies House and (if needed) a nil CT600 to HMRC.