Dormant company
A company may file much simplified dormant accounts if no trade or other transactions have taken place from the beginning to the end of the accounting period and no entries have been made through the company bank account. A single transaction will void the dormant status. Payment of the annual return filing fee, currently £30.00 or £15.00 with efiling, is exempt as a transaction in assessing dormant company status. A company must comply with all filing requirements even if it is dormant.
