How do you file dormant company accounts?
To file dormant company accounts, the directors approve a simple balance sheet and send it to Companies House within nine months of the year end. A company that has never traded can use form AA02 on Companies House's online service for free; one that traded before needs software or paper. From 1 April 2028 software is required.
Also calleddormant accounts filingAA02 dormant accounts
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- Form
- AA02
- Due
- 9 months after year end
- Fee
- None
Steps to file dormant company accounts
First check the company is dormant: it had no significant transactions in the year, ignoring Companies House fees, late filing penalties and money paid for shares at incorporation. A small dormant company can file accounts with no auditor's report. Check separately whether it is dormant for Corporation Tax and tell HM Revenue and Customs, because the rules differ. The directors approve the accounts, then the filer signs in to Companies House's online service, which has needed a GOV.UK One Login since 13 October 2025, with the company's authentication code. Form AA02 suits a company limited by shares that has never traded and whose only transaction was issuing subscriber shares; a company that stopped trading, or a dormant subsidiary, files through software. Accounts are due nine months after the accounting reference date, or 21 months after incorporation for first accounts. Filing is free, and the confirmation statement, filed separately, costs £50 online. From 1 April 2028 all accounts, dormant ones included, must be filed through commercial software in iXBRL.
Common questions
How do I file dormant accounts with Companies House?+
Approve the accounts, sign in to Companies House's online service with GOV.UK One Login and the company's authentication code, and file form AA02 if the company has never traded. A company that traded before files through software or on paper.
What are the penalties for filing dormant accounts late?+
The same as other private companies: £150 up to one month late, £375 up to three months, £750 up to six months and £1,500 after that. Penalties double if the accounts are late two years in a row.
How do I file amended dormant accounts?+
On paper, or through software if the originals were filed by software and it supports corrections. The amended accounts cover the same period, state that they replace the originals and are marked 'amended' on the front.
Can I file dormant accounts online after 2028?+
Not through Companies House's online service. From 1 April 2028 every company must file accounts through commercial software in iXBRL; dormant-only products in Companies House's software finder charge a single fee.
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