Tell HMRC your company is dormant
Tell HMRC the company has not traded, or has stopped trading and has no other income.
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How it works: Tell HMRC your company is dormant
Find your company
Search by name or number. We fill in the public details.
Answer the questions
Answer only what the register cannot tell us.
Pay by card
Approve the details and pay the total shown.
We submit to HMRC
We check it and send it to HMRC. Updates come by email.
What you’ll need
The form asks for the following. Questions that only apply to some companies appear when they are relevant, and details we can take from the public register are filled in for you.
- Company UTR
- Has the company ever traded?
- Does the company receive any other income, such as rent or interest?
- Has HMRC asked the company to file a Company Tax Return?
- Does the company still buy, sell, advertise or employ anyone?
- Have you completed HMRC authorisation for us to act for this tax service?
About this filing
If your company has stopped trading and has no other income, you can tell HMRC your company is dormant for Corporation Tax.
Once HMRC knows, you do not normally have to pay Corporation Tax or file further Company Tax Returns, unless HMRC sends a new notice or the company starts again. Our service checks that the company fits HMRC's dormancy conditions and prepares the notification using your 10-digit Corporation Tax UTR. It does not file accounts at Companies House or deal with a tax return HMRC has already asked for.
Read more
Those stay separate, and we say clearly which ones still apply to you.
Is your company dormant for Corporation Tax?
HMRC says a company is usually dormant for Corporation Tax if it has stopped trading and has no other income, such as investments. A new limited company that has not yet started trading can also be dormant. Flat management companies and some small clubs and associations have their own rules.
Trading is wider than making sales. HMRC counts buying, selling, renting out property, advertising, employing someone or getting interest as activity. If any of these still happen, the company is probably not dormant for Corporation Tax, even if it has no customers.
- The company has stopped trading, or has never started.
- It has no other income: no rent, no investment income and no bank interest.
- It is not advertising, buying stock or employing anyone.
- You have the company's 10-digit Corporation Tax UTR from an HMRC letter. This is not the Companies House company number.
- If the company traded before, you know the date it stopped.
Dormant for Corporation Tax vs dormant for Companies House
HMRC and Companies House use different tests, and telling one does not tell the other. Companies House treats a company as dormant if it had no significant accounting transactions in the financial year. Companies House filing fees, late filing penalties for accounts and money paid for shares when the company was formed are ignored. HMRC looks at whether the company is trading or has any income.
So a company can be dormant for one and not the other. A company that receives a little bank interest is not dormant for Corporation Tax, and the interest is also a transaction to check for Companies House. Look at each test on its own.
Whatever HMRC decides, every limited company must still file annual accounts and a confirmation statement with Companies House. A small company that is dormant for Companies House can file simpler dormant accounts, without an auditor's report.
Do dormant companies file a CT600? What to do with a notice to deliver a return
If HMRC has sent a 'notice to deliver a Company Tax Return', or the company has filed a return before, GOV.UK says you still need to file a Company Tax Return (CT600) online for that period. The return shows HMRC the company was dormant. Telling HMRC the company is dormant does not cancel a notice that has already been sent.
HMRC's own 'File your accounts and Company Tax Return' online service closed on 31 March 2026. GOV.UK says Company Tax Returns should now be filed with commercial software, with paper returns only allowed if you have a reasonable excuse or are filing in Welsh.
The deadline for a Company Tax Return is 12 months after the end of the accounting period it covers. HMRC's late filing penalties are £200 one day late and another £200 at 3 months. They rise to £1,000 each if the return is late 3 times in a row, and tax-based penalties can follow at 6 and 12 months where tax is unpaid.
If a notice applies to you, tell us when you start. Upload it so we can check the accounting period and deadline. The return itself is not part of this service, so you will need to arrange it separately.
See also: dormant company tax returns and CT600 rules · notice to file a Company Tax Return · file dormant company accounts
What happens after you tell HMRC
You give us the company UTR, whether it has ever traded and when it stopped, and whether it has any other income or activity. You also tell us whether you have authorised us with HMRC for Corporation Tax. We check that access for this tax service ourselves before anything is submitted, because your answer alone does not give us access. You never give us your Government Gateway password.
After the notification, HMRC's guidance says you will not have to file another Company Tax Return unless HMRC asks you to or the company starts trading again. HMRC may still send a new notice to deliver a return later. If one arrives, it must be dealt with by its deadline, even while the company is dormant. Keep the company's registered office and HMRC address up to date so these letters reach you.
Don't forget VAT and PAYE
Telling HMRC about Corporation Tax dormancy does not close any other tax registration. Check each one.
- VAT: if the company does not intend to trade again, it must deregister for VAT within 30 days of becoming dormant. If it plans to restart, it must keep sending nil (empty) VAT returns while dormant.
- PAYE: if the company does not plan to restart trading in this tax year, GOV.UK says you should close the PAYE scheme. Final payroll submissions still need to be made.
- Companies House: file annual accounts (dormant accounts if eligible) and the confirmation statement on time.
- Restarting: when trading starts again, tell HMRC by registering for Corporation Tax again through the business tax account.
Common HMRC dormancy mistakes
- Assuming 'no sales' means dormant. Bank interest, rent or advertising can mean the company is not dormant for Corporation Tax.
- Ignoring a notice to deliver a Company Tax Return because the company is dormant. The return is still required for that period.
- Thinking dormant accounts at Companies House also tell HMRC. They do not.
- Leaving a VAT registration or PAYE scheme open after the company has stopped for good.
- Using the Companies House company number instead of the 10-digit UTR.
What this service includes
We check HMRC dormancy eligibility from your answers and prepare the Corporation Tax dormancy notification. Every request is reviewed before anything is submitted. If you tell us about other income, ongoing activity or an outstanding notice to file, we look at it with you rather than send a notification that does not fit.
Not included: Company Tax Returns, Companies House dormant accounts, VAT cancellation, PAYE closure or settling outstanding tax. You can also tell HMRC yourself, free, using the official GOV.UK service.
File it yourself or use SimpleFilings
You can always file directly with HMRC. Here is how that compares with using SimpleFilings.
| Question | File it yourself | Use SimpleFilings |
|---|---|---|
| Cost | No fee | £4.99 (no HMRC fee) |
| Who fills in the form | You complete the HMRC form yourself. Official guidance | We do, from your answers, after checking the public register |
| Approval | You submit it yourself | You confirm you are authorised and approve the details before we submit |
What this request covers
We check HMRC dormancy eligibility and prepare the notification. Companies House accounts and confirmation statements remain separate. You must still deal with any HMRC notice to file.
Before you start
- SimpleFilings must have the appropriate HMRC agent registration, account and service access before acting for you.
- Your company must authorise us through the HMRC route required for this service. We will tell you if another step is needed.
- Do not send us your Government Gateway password. We use our own agent access.
What is not included
Company Tax Returns, Companies House dormant accounts, VAT cancellation, PAYE closure or settling outstanding tax.
Fees
£4.99 SimpleFilings service fee. There is no HMRC fee to tell HMRC your company is dormant. Any tax, penalties or other amounts already owed are separate and are not cleared by the notification.
£4.99 SimpleFilings service fee. There is no HMRC application fee. Tax, penalties and other outstanding amounts are separate.
Total: £4.99. There is no HMRC fee for this request.
Step by step
- Find your company. Find your company by name or number. We fill in its public details from the Companies House register, such as the registered office, officers and people with significant control.
- Answer the questions. Answer only the questions we cannot fill in from the register, add any documents asked for and give the email address for your receipt and filing updates. Confirm that you are authorised to arrange the request and that you have checked and approve the details.
- Pay by card. Approve the details and pay the total shown by secure card payment. We check your answers before preparing the filing. There is no HMRC fee for this request.
- We submit to HMRC. We check your answers and the HMRC authorisation needed for this tax service, then submit to HMRC. Updates go to your email, and you can follow progress through your private request link. A payment receipt is not confirmation that HMRC has accepted the request.
Official sources
Guidance checked .
- Dormant companies and associations: dormant for Corporation Tax
- Dormant companies and associations: overview
- Dormant for Companies House
- Tell HMRC your company is dormant for Corporation Tax
- Company Tax Returns
- Company Tax Returns: penalties for late filing
- Filing company accounts and tax returns if you previously used the HMRC online service
- Restart a non-trading or dormant company
- Cancel your VAT registration
- Stop employing staff
Tell HMRC your company is dormant: common questions
How do I tell HMRC my company is dormant?
Use HMRC's online service 'Tell HMRC your company is dormant for Corporation Tax'. You need the company name, its 10-digit UTR and, if it traded before, the date it stopped. An agent with an agent code can do this for you. There is no HMRC fee.
Is there a fee to tell HMRC my company is dormant?
No. HMRC does not charge to tell it your company is dormant for Corporation Tax. The SimpleFilings service fee is £4.99. Dormant accounts for Companies House are a separate filing.
Do dormant companies have to file a CT600?
Not usually, once HMRC has been told the company is dormant. But if HMRC has sent a notice to deliver a Company Tax Return, or sends one later, you must file a CT600 online for that period showing the company was dormant.
Does this service also file dormant accounts with Companies House?
No. This service only prepares the Corporation Tax dormancy notification to HMRC. Dormant accounts and the confirmation statement are separate Companies House filings, which you can order separately.
Is a company dormant if it only earns bank interest?
Not for Corporation Tax. HMRC counts getting interest as activity, so a company with interest income is not dormant for Corporation Tax purposes.
Can HMRC still send me a notice to file after I tell them?
Yes. HMRC's guidance says you will not need to file another return unless HMRC asks you to. If a new notice arrives, file the return by its deadline to avoid penalties.
What do I do when the company starts trading again?
Tell HMRC by registering for Corporation Tax again through your business tax account. After that, the usual deadlines apply: accounts to Companies House within 9 months of the year end, Corporation Tax paid within 9 months and 1 day, and the Company Tax Return filed within 12 months.