How to File a Dormant CT600

If your company hasn't traded during the accounting period, you still need to file a CT600 with HMRC. @AdamsWinter makes dormant company filing quick and easy.

What is a Dormant Company?

A company is dormant for corporation tax purposes when it has:

• No trading activity - no sales, services, or business transactions
• No income - no bank interest, dividends, or other receipts
• No significant accounting transactions - only filing fees are allowed

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Filing a Dormant CT600 with @AdamsWinter

Step 1: Start Your Filing

From your dashboard, click:

Select CT600 from the dropdown.

Step 2: Select Dormant Company

On the form, choose Dormant Company as your company type:

When you select Dormant, the form simplifies - you won't need to enter P&L or Balance Sheet figures.

Step 3: Confirm Your Period

Select your accounting period from the dropdown. Even dormant companies must file for each period.

Step 4: Complete the Declaration

Enter:

• Declarant name - A director's name
• Position - Usually "Director"
• Company UTR - Your 10-digit HMRC reference

Step 5: Submit

Click View Draft Submission, review the details, then submit to HMRC.

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What About Accounts?

Companies House Dormant Accounts

If your company is also dormant for Companies House purposes, you can file AA02 (Dormant Company Accounts) directly through Companies House WebFiling - you don't need @AdamsWinter for this.

However, if you've had any accounting transactions (like paying Companies House filing fees from the company bank account), you may need to file micro-entity accounts instead.

When You Need Full Accounts

You need full accounts (not AA02) if:

• You've paid any expenses from the company bank account
• You've received any income (even bank interest)
• You have any assets or liabilities to report

@AdamsWinter can file these micro-entity accounts for you alongside your CT600.

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Common Dormant Company Scenarios

Newly Incorporated, Never Traded

Situation: You registered a company but haven't started trading yet.

What to file:

• CT600 (dormant) - with @AdamsWinter
• AA02 (dormant accounts) - directly with Companies House

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Previously Traded, Now Dormant

Situation: Your company traded last year but stopped this year.

What to file:

• CT600 (dormant) - with @AdamsWinter
• Micro-entity accounts - likely needed if you have closing balances

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Holding Company (No Trading)

Situation: Your company holds shares in another company but doesn't trade.

What to file:

• CT600 (dormant) - with @AdamsWinter if no dividend income
• If receiving dividends, file as Trading Company with dividend income

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What Fields Appear for Dormant Companies?

When you select Dormant Company, @AdamsWinter shows a simplified form:

Section	Shown?	Why
Company Type	Yes	To select dormant
Period Selection	Yes	Still need to specify the period
P&L Fields	No	No trading means no P&L
Balance Sheet	Minimal	Only if you have assets/liabilities
Tax Computation	Simplified	Shows £0 tax
Declaration	Yes	Still required

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Dormant Company Tax

A dormant company has:

• No taxable profit - nothing to tax
• No tax to pay - £0 corporation tax liability

However, you must still file the CT600 on time to avoid penalties.

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Filing Deadlines (Still Apply!)

Even dormant companies must meet HMRC deadlines:

Deadline	Timeframe
CT600 filing	12 months after period end
Accounts (CH)	9 months after period end

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Switching from Dormant to Trading

If your company starts trading mid-period:

1. Don't select Dormant - use Trading Company instead
2. Enter your P&L and Balance Sheet figures
3. File as a normal trading company

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Common Questions

"Do I really need to file if nothing happened?"

Yes. HMRC requires a CT600 for every accounting period, even if dormant. Failing to file results in:

• Late filing penalties (starting at £100)
• Possible investigation
• Negative impact on your company record

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"How much does a dormant filing cost, and how do I select the dormant plan?"

Dormant filings cost £20/year — there's a dedicated Dormant plan specifically for companies with no trading activity.

You don't select this plan separately. The key is to choose Dormant Company as your company type when filling in the CT600 form. When you click View Draft Submission and proceed to payment, @AdamsWinter automatically offers you the £20/year Dormant plan rather than the standard Solo plan.

If you see the more expensive Solo or Portfolio options at payment, go back to your filing form and check that Dormant Company is selected as the company type — that's the trigger for the dormant pricing to appear.

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"What's the difference between HMRC dormant and Companies House dormant?"

Authority	Definition of Dormant
HMRC	No taxable income or trading activity
Companies House	No "significant accounting transactions"

A company paying its CH filing fee from its bank account is dormant for HMRC but NOT for Companies House.

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"Can I file for previous dormant years?"

Yes. @AdamsWinter can file CT600 for any period, including historical dormant years. Select the relevant accounting period and file as dormant.

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"What if I have bank interest?"

Even small amounts of bank interest (e.g., £5) mean your company is NOT dormant. You should:

1. File as a Trading Company
2. Enter the interest as "Other income"
3. The tax will be minimal but needs reporting

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Still Have Questions?

Dormant company filing is straightforward, but if you're unsure whether your company qualifies as dormant:

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Last updated: March 2026