We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
What it means to be dormant for Corporation Tax or Companies House - trading and non-trading, annual accounts, Company Tax Returns and telling HM Revenue and Customs (HMRC)
Your company or association may be ‘dormant’ if it’s not doing business…
Your company is usually dormant for Corporation Tax if it: has stopped…
You must file your confirmation statement (previously annual return) and…
This tax information and impact note details changes to the Dormant Assets Scheme.
The independent Dormant Assets Commission was formed in March 2016. The work of the Commission has now ended.
Information about the Dormant Assets Scheme, including its impact to date and expansion
How to manage tell HMRC your company is dormant for Corporation Tax if you have stopped trading or have never traded.
Review of the Dormant Assets Scheme and the Alternative Scheme covering period from 24 February 2022 to 12 February 2025.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
This strategy sets out this government’s ambitions to broaden the reach and amplify the impact of the Dormant Assets Scheme.
Prepare statutory or abridged annual accounts for Companies House, make corrections and amendments, appeal against penalties for filing after the deadline
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).