Dormant Company Accounts - Business Forum UK

gheda · 15-03-09, 01:48 PM

Hi all

I've a company registered in England that is dormant. I submitted the annual return etc through companies house online and filled out the template on their site for dormant accounts and submitted it. This is the second year I've completed dormant accounts. Do I also need to send a copy of the dormant accounts to the revenue? Its very confusing as to whether I have to submit a fresh set of dormant accounts every year or just submit them the first year and only notify the revenue if the state of the company changes.

Can someone help me out here with an idiot proof outline of what I have to do each year to keep this company dormant? Am I right in assuming that every year I have to:

File online Annual Return with Companies House
File online Dormant Accounts with Companies House
Post in a copy of Dormant Accounts to Inland Revenue

Thanks!
GHeda

Indizine · 15-03-09, 01:52 PM

Im not aware you send any dormant accounts to CH. If your not trading, then there can be no accounts.

gheda · 15-03-09, 02:01 PM

I think you still have to file a set of Dormant accounts otherwise companies house shows an (OVERDUE) beside your "Next Accounts Due"

Indizine · 15-03-09, 02:04 PM

well when I had a dormant company I never sent any dormant accounts to HMRC. It was just a form (cant recall the form number) showing a bunch of zero's, sent to CH.

gheda · 15-03-09, 02:11 PM

Yeah

Last year I submitted Dormant accounts to CH then a few months later I got a nice letter from HMRC giving me a 100 quid penalty. I sent over a signed copy of the Dormant accounts from CH and they retracted the penalty and I never heard from them again.

I've filed the Annual Return and the Dormant accounts with CH. Just wondering if I have to send the copy on the HMRC or maybe they'll now have the company marked as dormant.

Thanks for the replies btw!

Peter W · 15-03-09, 02:20 PM

If HMRC have sent you a notice requiring you to file a company tax return, then you send them a nil return, plus a copy of the dormant accounts. If not, you do not need to send them anything.

If they later send you a penalty as they were in fact expecting a return, appeal against it on the grounds that the company was inactive and outside the scope of corporation tax, and they will cancel it.

Peter W · 15-03-09, 02:21 PM

Quote:

Originally Posted by Indizine

well when I had a dormant company I never sent any dormant accounts to HMRC. It was just a form (cant recall the form number) showing a bunch of zero's, sent to CH.

It is a DCA form, which can be used if the company has never been active.

gheda · 15-03-09, 02:28 PM

Thanks Peter

Thats exactly the form I sent in to CH (DCA). I did appeal last year against the penalty and they cancelled it when i told them everything was dormant.

So far I haven't received a letter from HMRC this year so I guess I'll wait until they send me something.