Dormant Company Services for UK Subsidiaries of Overseas Groups
If your UK subsidiary has ceased trading or is yet to begin operations, it may qualify as a dormant company. At Türner & Co, we support multinational groups with the compliance and ongoing obligations for dormant UK entities, ensuring your dormant companies remain legally compliant with minimal administrative burden.
What Is a Dormant Company?
A dormant company is a company that is registered with Companies House but has no significant accounting transactions during a financial year and is not actively trading or receiving any form of income.
It is important to understand the different definitions and obligations that apply depending on whether the company is dormant for:
- HMRC (Corporation Tax)
- Companies House (Statutory Accounts and Confirmation Statement)
Dormant for Corporation Tax
A company is generally considered dormant for Corporation Tax if it:
- Has ceased trading and has no other income (e.g. investments or interest)
- Is a newly incorporated company that has not started trading
- Is a flat management company or unincorporated association owing less than GBP 100 in tax
Important: You must inform HMRC of your company’s dormant status, otherwise HMRC will expect ongoing Corporation Tax Returns.
We can notify HMRC of your dormant status and handle all Corporation Tax correspondence.
Dormant for Companies House
For Companies House, a company is dormant if it has had no significant accounting transactions during its financial year. Significant transactions include:
- Buying/selling goods or services
- Paying employees or directors
- Receiving interest, dividends, or rental income
Dormant companies must still file:
- An annual Confirmation Statement
- Dormant company accounts
We will handle the preparation and filing of both.
We can notify HMRC of your dormant status and handle all Corporation Tax correspondence.
Our Dormant Company Services
Filing the confirmation statement is legally the directors’ responsibility. Using a professional ensures:
- All filings are timely and accurate
- Shareholder and PSC registers are correct
- Registered office and director addresses are used appropriately
- Your company avoids risk of fines or removal from the register
We act as your trusted partner in ensuring regulatory compliance.
Our Confirmation Statement Services
We offer a complete compliance package for dormant UK subsidiaries:
Dormant Company Accounts
Preparation and submission of dormant company accounts to Companies House in line with UK filing deadlines.
Confirmation Statement Filing
Annual filing to update Companies House with shareholder and ownership details, including Person(s) of Significant Control.
Registered Office Service
We can act as your UK Registered Office address to receive official government correspondence.
Director, Shareholder & PSC Service Address
To maintain privacy, we provide a UK address for directors and controllers in lieu of a home address being displayed on the public record.
HMRC Notifications
We notify HMRC that your company is dormant and manage correspondence to ensure no further Corporation Tax filings are required.
Advice on Transitioning to/from Dormant Status
We support clients in making their companies dormant or reactivating a dormant company for trading.
VAT and PAYE Deregistration
We handle de-registration from VAT and payroll schemes where applicable.
Common Reasons for Dormancy
- Holding intellectual property or trademarks
- Delaying trading start date
- Retaining a legal entity for future use
- Simplifying group structures
FAQs
We can notify HMRC on your behalf to confirm dormant status and cease Corporation Tax filing obligations.
Yes. Dormant company accounts must be filed annually with Companies House, along with a confirmation statement.
No. If your company has a bank account with activity (e.g. interest, fees), it cannot qualify as dormant.
Indefinitely, provided you meet the dormant conditions and continue filing annual documents.
No formal notification is required. The filing of dormant accounts signals the change.
You must notify HMRC within 3 months of resuming trading. Dormant company status will cease upon submission of non-dormant accounts.
Why Choose Turner & Co?
We specialise in UK compliance for subsidiaries of overseas groups. Whether your UK entity is active or dormant, we offer tailored, efficient services to help you meet your statutory obligations with clarity and confidence.
Contact us today to set up or manage your dormant UK company effectively.
Caroline Peverett
Director
Head of Accounting & Audit
Martin Briggs
Senior Manager
Accounting & CIS