How to File a Dormant CT600

If your company hasn't traded during the accounting period, you still need to file a CT600 with HMRC. TinyTax makes dormant company filing quick and easy.

What is a Dormant Company?

A company is dormant for corporation tax purposes when it has:

• No trading activity - no sales, services, or business transactions
• No income - no bank interest, dividends, or other receipts
• No significant accounting transactions - only filing fees are allowed

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Filing a Dormant CT600 with TinyTax

Step 1: Start Your Filing

From your dashboard, click:

Select CT600 from the dropdown.

Step 2: Select Dormant Company

On the form, choose Dormant Company as your company type:

When you select Dormant, the form simplifies - you won't need to enter P&L or Balance Sheet figures.

Step 3: Confirm Your Period

Select your accounting period from the dropdown. Even dormant companies must file for each period.

Step 4: Complete the Declaration

Enter:

• Declarant name - A director's name
• Position - Usually "Director"
• Company UTR - Your 10-digit HMRC reference

Step 5: Submit

Click View Draft Submission, review the details, then submit to HMRC.

[ui:alert:info:A TinyTax subscription is required to submit your dormant CT600. Visit the [pricing page for current plan options.]]

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What About Accounts?

Companies House Dormant Accounts

If your company is also dormant for Companies House purposes, you can file AA02 (Dormant Company Accounts) directly through Companies House WebFiling - you don't need TinyTax for this.

However, if you've had any accounting transactions (like paying Companies House filing fees from the company bank account), you may need to file micro-entity accounts instead.

When You Need Full Accounts

You need full accounts (not AA02) if:

• You've paid any expenses from the company bank account
• You've received any income (even bank interest)
• You have any assets or liabilities to report

TinyTax can file these micro-entity accounts for you alongside your CT600.

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Common Dormant Company Scenarios

Newly Incorporated, Never Traded

Situation: You registered a company but haven't started trading yet.

What to file:

• CT600 (dormant) - with TinyTax
• AA02 (dormant accounts) - directly with Companies House

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Previously Traded, Now Dormant

Situation: Your company traded last year but stopped this year.

What to file:

• CT600 (dormant) - with TinyTax
• Micro-entity accounts - likely needed if you have closing balances

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Holding Company (No Trading)

Situation: Your company holds shares in another company but doesn't trade.

What to file:

• CT600 (dormant) - with TinyTax if no dividend income
• If receiving dividends, file as Trading Company with dividend income

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What Fields Appear for Dormant Companies?

When you select Dormant Company, TinyTax shows a simplified form:

Section	Shown?	Why
Company Type	Yes	To select dormant
Period Selection	Yes	Still need to specify the period
P&L Fields	No	No trading means no P&L
Average Employees	No	Dormant companies have no employee costs to report - the field is hidden and set to 0 automatically
Balance Sheet	Minimal	Only if you have assets/liabilities
Tax Computation	Simplified	Shows £0 tax
Declaration	Yes	Still required

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Dormant Company Tax

A dormant company has:

• No taxable profit - nothing to tax
• No tax to pay - £0 corporation tax liability

However, you must still file the CT600 on time to avoid penalties.

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Filing Deadlines (Still Apply!)

Even dormant companies must meet HMRC deadlines:

Deadline	Timeframe
CT600 filing	12 months after period end
Accounts (CH)	9 months after period end

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My income isn't showing — switching from Dormant to Trading, Property or Mixed Income

Choosing Dormant Company deliberately hides the income and Profit & Loss fields, because a dormant return reports no income. So if you selected Dormant and then found there's nowhere to enter your turnover, bank interest, or other income — that's the reason, and it's a one-click fix:

1. On the form, at the Company Type step, change your selection from Dormant Company to Trading Company (or Property / Mixed Income if either fits better).
2. The Profit & Loss and income fields reappear straight away — enter your figures as normal.
3. You don't lose anything you've already entered.

A note on your plan: the Dormant plan only covers dormant returns. When you switch to Trading and move towards submitting, TinyTax will prompt you to upgrade to a plan that covers a full trading CT600. Nothing is charged until you choose to submit, and none of your figures are lost when you upgrade.

If your company was dormant for part of the year and traded for part, you still file as a Trading Company for the whole period.

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Common Questions

"The form has no income fields — my income isn't showing on the CT600. Where do I enter it?"

This happens when the return is set to Dormant Company: the dormant flow hides the income and Profit & Loss fields on purpose, so there's nowhere to enter turnover or other income and the CT600 shows zeros. To fix it, go to the Company Type step and switch to the type that matches your income — Trading Company, Property Company, or Mixed Income — and the income fields reappear immediately, with nothing you've already entered lost. See My income isn't showing — switching from Dormant to Trading, Property or Mixed Income above.

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"I can't change the number of employees — do I need to import a trial balance first?"

No — a trial balance import isn't related to this. The Average Employees field is hidden and automatically set to 0 for the same reason your income and Profit & Loss fields are hidden: you've selected Dormant Company, and a dormant company by definition has no employee costs to report.

If your company has been paying directors or staff as employees, it isn't dormant for corporation tax purposes. Go to the Company Type step and switch to Trading Company — the Average Employees field reappears immediately alongside your income fields, and nothing you've already entered is lost.

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"Do I really need to file if nothing happened?"

Yes. HMRC requires a CT600 for every accounting period, even if dormant. Failing to file results in:

• Late filing penalties (starting at £100)
• Possible investigation
• Negative impact on your company record

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"How much does a dormant filing cost?"

Dormant filings require a TinyTax subscription. Visit the pricing page for current plan options. While your corporation tax bill will be £0, a subscription is needed to submit through TinyTax.

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"I have multiple dormant companies — does one plan cover them all?"

No. The Dormant Annual plan covers one company and locks to the first company you file for. "Unlimited" means unlimited filings for that one company, not unlimited companies. To file for additional dormant companies, upgrade to a Portfolio plan, which covers multiple companies under one subscription. Upgrading from Dormant to Portfolio is a direct path from your account — your existing Dormant subscription is replaced and the Portfolio plan covers both your original company and any additional ones.

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"What's the difference between HMRC dormant and Companies House dormant?"

Authority	Definition of Dormant
HMRC	No taxable income or trading activity
Companies House	No "significant accounting transactions"

A company paying its CH filing fee from its bank account is dormant for HMRC but NOT for Companies House.

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"Can I file for previous dormant years?"

Yes. TinyTax can file CT600 for any period, including historical dormant years. Select the relevant accounting period and file as dormant.

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"What if I have bank interest?"

Even small amounts of bank interest (e.g., £5) mean your company is NOT dormant. You should:

1. File as a Trading Company
2. Enter the interest as "Other income"
3. The tax will be minimal but needs reporting

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Still Have Questions?

Dormant company filing is straightforward, but if you're unsure whether your company qualifies as dormant:

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Last updated: September 2026