Quick answers
- When are dormant accounts due?
Later dormant accounts are due 9 months after the financial year ends. - When are a new dormant company's first accounts due?
21 months after incorporation, or 3 months after the accounting reference date if that is later. - Is the deadline later if it falls on a Sunday or bank holiday?
No. GOV.UK says that if the deadline falls on a Sunday or a bank holiday, it is still a legal requirement to file the accounts by that date. - Can I get an extension for dormant accounts?
Only if an event outside your control stops you filing, and only if you apply online before the deadline.
In more detail
First accounts are due 21 months after incorporation, or 3 months after the accounting reference date if that is later.
Being dormant does not extend the deadline, and the same automatic late filing penalties apply. Check the exact date recorded for your own company on the Companies House register.
Deadlines at a glance
You can check the accounts and confirmation statement dates recorded for your company by company name or number. The checker shows Companies House dates; it does not show HMRC tax deadlines.
| Accounts | Deadline |
|---|---|
| First accounts | 21 months after incorporation, or 3 months after the accounting reference date if that is later |
| Later accounts | 9 months after the financial year ends |
| Deadline on a Sunday or bank holiday | Still due on that date |
Every private limited company, dormant or trading, works to the same two filing deadlines. The deadline is calculated to the exact day, and it is the date Companies House receives acceptable accounts that counts.
Source: Prepare and file annual accounts for a limited company
When are dormant accounts due after the first year?
After the first year, dormant accounts are due 9 months after the company's accounting reference date, its financial year end. GOV.UK says a period of months ends on the corresponding date in the later month, so a month-end year end gives a deadline on the last day of the ninth month after it.
| Year end | Accounts due by |
|---|---|
| 4 April | 4 January the following year |
| 30 April | 31 January the following year |
| 31 March | 31 December the same year |
GOV.UK gives two examples: a private company with an accounting reference date of 4 April has until midnight on 4 January the following year, and one with 30 April has until midnight on 31 January. Applying the same rule, a 31 March year end gives a 31 December deadline.
When are a new dormant company's first accounts due?
A new dormant company's first accounts are due 21 months after the date it was incorporated, or 3 months after its accounting reference date if that is later. In GOV.UK's example, a private company incorporated on 1 January 2025 with an accounting reference date of 31 January has until midnight on 1 October 2026.
First accounts can cover more than 12 months, which is why the deadline works differently. The first accounts deadline guide explains the first period in more detail.
Plan backwards from the deadline
Put an earlier date in your diary than the deadline itself. Use the time to collect the previous accounts, bank statements for the whole period and explanations for any transaction, and to check whether the company really was dormant.
Check that someone can collect post at the registered office and that the company authentication code is to hand: a replacement is posted and can take up to 10 working days. Leave room for the directors to approve the accounts, and for corrections if Companies House rejects them. Accounts rejected after the deadline still attract a penalty.
Does a Sunday or bank holiday deadline move?
No. A dormant accounts deadline that falls on a Sunday or a bank holiday does not move to the next working day. GOV.UK says: "If your filing deadline falls on a Sunday or a bank holiday, it is still a legal requirement to file your accounts by that date." Plan to file well before a holiday weekend.
Can I get more time to file dormant accounts?
Only in limited cases. A dormant company can apply for more time to file its accounts if an event outside its control, such as unexpected illness or destroyed records, stops it filing. You apply online before the deadline. Extensions are not automatic, and you cannot apply once the deadline has passed.
Companies House reviews each application. If you file late without an agreed extension, the company receives a late filing penalty.
Late filing penalties for dormant accounts
Penalties are automatic and rise with the delay. They are doubled if the accounts are late 2 years in a row. GOV.UK lists "your company is dormant" among the reasons an appeal is likely to be unsuccessful, so dormancy does not reduce or cancel a penalty. See Companies House late filing penalties for appeals.
| Time after the deadline | Penalty | Late 2 years running |
|---|---|---|
| Up to 1 month | £150 | £300 |
| 1 to 3 months | £375 | £750 |
| 3 to 6 months | £750 | £1,500 |
| More than 6 months | £1,500 | £3,000 |
Changing the year end can move the deadline
GOV.UK says changing the company's year end will also change its accounts deadline, unless you are lengthening the company's first financial year. You cannot change the year end once the accounts are overdue, so check the date before the current deadline passes. See the rules for changing a year end.
Source: Change your company's year end
Other deadlines a dormant company still has
Annual accounts are not the only filing. Every company, including a dormant one, must file a confirmation statement at least once a year, with its own deadline.
For Corporation Tax, HMRC says a Company Tax Return is still needed for the dormant period if HMRC has sent a notice to deliver one, or the company has filed returns before. See the dormant company CT600.
Accounts due after 1 April 2028 must go through software
From 1 April 2028 all companies, including dormant ones, must file accounts using commercial software. WebFiling and paper routes close for accounts, and GOV.UK says there is no transition period. Read what changes in 2028 before your next deadline after that date.
Get your dormant accounts filed before the deadline
SimpleFilings charges £4.99 to check, prepare and file one set of qualifying dormant accounts after director approval. Paying for a service or preparing a draft does not meet the deadline: only accounts Companies House accepts do. If transactions make the route unclear, ask for a review first. See how to file dormant company accounts for the steps.
Frequently asked questions
When are dormant accounts due?
Later dormant accounts are due 9 months after the financial year ends. For example, a 30 April year end gives a 31 January deadline. Check the exact date on the Companies House register.
When are a new dormant company's first accounts due?
21 months after incorporation, or 3 months after the accounting reference date if that is later. See the first accounts deadline guide.
Is the deadline later if it falls on a Sunday or bank holiday?
No. GOV.UK says that if the deadline falls on a Sunday or a bank holiday, it is still a legal requirement to file the accounts by that date.
Can I get an extension for dormant accounts?
Only if an event outside your control stops you filing, and only if you apply online before the deadline. Extensions are not automatic.
Are penalties lower for a dormant company?
No. Dormant companies pay the same penalties as other private companies, from £150 up to £1,500, doubled if late 2 years in a row. GOV.UK says an appeal on the grounds that the company is dormant is likely to fail.
Do I still need a confirmation statement?
Yes. Every company, including dormant and non-trading companies, must file a confirmation statement at least once a year. It is separate from the accounts.
Official sources
8
- Life of a company: part 1 accounts
- Prepare and file annual accounts for a limited company
- Apply for more time to file your company's accounts
- Late filing penalties for annual accounts
- Change your company's year end
- Filing your company's confirmation statement
- Dormant for Corporation Tax
- Using software to file your company's information
Written and checked by SimpleFilings against these official pages. Last checked . SimpleFilings is operated by ONAF Limited (company number 12589383), an independent firm, not part of Companies House, HMRC or the government.