A dormant company is one that has had no significant accounting transactions during its financial year.
It is a precise test, not a description of intent — a single invoice payment or bank charge can break dormancy and require full accounts instead. A dormant company still files dormant accounts and a confirmation statement every year.
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Related terms
- Confirmation statement — A confirmation statement is the annual filing in which a company confirms that the information Companies House holds about it is correct.
- Annual accounts — Annual accounts are the yearly financial statements a company files at Companies House and, in a fuller form, with HMRC.
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