Company owners can now inform HMRC that their company's are dormant for Corporation Tax purposes through their online service.

Informing HMRC that your company (or a company you act for) is dormant will mean that no corporate tax returns will be required unless HMRC requests them, or trading recommences. 

Information required for the online service includes:

  • The company name.
  • The Unique Tax Reference of the company.
  • The date the company stopped trading (if trading began).

In addition to the online service, HMRC can be informed by phone or by post.

It is important to remember that Companies House may also need to be informed that a company is dormant. This needs to be done in addition to informing HMRC.

Useful guides on this topic

Companies: trading, non-trading and accounting periods
When is a company classed as trading, non-trading or dormant for Corporation Tax? What are the tax filing obligations in each case?

Small Company accounts: Companies House requirements
In 2016 filing obligations for small and micro-entities changed following the withdrawal of the FRSSE and the introduction of new reporting standards FRS101, FRS102 and FRS105.

External Links

Tell HMRC your company is dormant for Corporation Tax

Dormant companies and associations (Companies House)

Corporation Tax: general enquiries

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