Dormant according to Companies House
Your company is called dormant by Companies House if it’s had no ‘significant’ transactions in the financial year.
Significant transactions don’t include:
- filing fees paid to Companies House
- penalties for filing the accounts late
- money paid for shares when the company was incorporated
- More information can be found here.
Dormant for Corporation Tax purposes
HMRC views a dormant company as a company that’s not active, not liable for Corporation Tax or not within the charge to Corporation Tax. More information can be found here.
