Dormant accounts checklist, examples and reminders

Dormant accounts records checklist

Having no sales doesn’t make a company dormant. Tick each item, then choose how to file.

1. Confirm the company and periodCheck the name, company number, accounting period and actual accounts deadline on the Companies House register.Keep the period end separate from the filing deadline. Check first accounts and any changed year end carefully.Obtain the previous accounts, or note that these are the company's first accounts.

2. Gather evidence for the whole periodCollect every bank statement for the period, including statements showing no movement.List fees, interest, subscriptions, transfers and other movements, with supporting documents.Check bills paid personally for the company, unpaid invoices, loans and assets outside the bank account.Gather share records and evidence of what subscribers paid or still owe.Explain opening and closing balances. An unchanged bank balance is not the complete balance sheet.

3. Check the route and other obligationsRecord whether the company has ever traded and whether it is a subsidiary. Check the restrictions of your chosen form or service.Check the separate confirmation statement obligation. Filing accounts does not replace it.Review HMRC's position separately, including any notice requiring a Company Tax Return. A Companies House filing does not notify HMRC of Corporation Tax dormancy.

4. Prepare access and approvalLocate the company's six-character authentication code, or request it early. Delivery can take up to 10 working days.Distinguish the company code from an individual's Companies House personal identity code. Share it only with a trusted, authorised filer; do not write it on this checklist.Check the draft's company details, dates, balances and required statements. Obtain director approval before filing.

5. Keep the evidence after filingCheck for Companies House acceptance or rejection. A draft, payment or initial submission receipt is not proof of acceptance.Resolve any rejection promptly. Save the approved accounts and acceptance confirmation, and check the filing history.

Check first

Last year’s dormant filing doesn’t settle this year. A previously traded company can become dormant, but the simple online route and paper AA02 are restricted. Bank charges, interest and company expenses need review; specified exceptions do not mean every small expense can be ignored. Read the filing walkthrough and check bank activity.

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Limited by shares, never traded
Not a subsidiary
100 subscriber shares of £1, all called up
No expenses, debts or other transactions

Educational comparison: £100 called-up subscriber share capital
Balance	Fully paid	Fully unpaid	Partly paid
Cash at bank and in hand	£100	£0	£40
Called up share capital not paid	£0	£100	£60
Liabilities	£0	£0	£0
Net assets	£100	£100	£100
Issued share capital	£100	£100	£100
Shareholders’ funds	£100	£100	£100

Fully paid

The company holds £100 in cash, supported by its payment records.

Fully unpaid

The company holds no cash from these shares. The £100 owed by subscribers is shown separately.

Partly paid

The company holds £40 in cash and subscribers owe the remaining £60.

An illustration, not full statutory accounts or an eligibility decision. Real records change the figures. Official AA02 guidance

Get a reminder before your deadline

Free reminder by email or text

Pick your company and we’ll remind you before its accounts and confirmation statement are due. The year end and the filing deadline are different dates.

Example company. Not a real reminder.

Reminders don’t file accounts or extend a deadline. Read the deadline guide, especially for first accounts or a changed year end.

Prefer a calendar file instead?

Find your company’s actual accounts deadline on the Companies House register, then enter it below. The calendar file includes reminders 14 days and 3 days before that deadline. Check the imported alerts in your calendar. If the recorded deadline changes, update or remove the old event.

Next steps

Official sources: Companies House dormancy rules · Accounts and filing routes · Corporation Tax dormancy · Company authentication codes · Dormant accounts AA02 and guidance · Online filing receipt and acceptance help

Free dormant accounts checklist

Dormant accounts records checklist

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Free dormant accounts checklist

Dormant accounts records checklist

Paid and unpaid shares: dormant does not mean zero.

Fully paid

Fully unpaid

Partly paid

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