Office address

Highview House, 1st Floor
Tattenham Crescent
Epsom
Surrey
KT18 5QJ

01737 357 283

Newsletter Sign up

With our newsletter, you automatically receive our latest news by e-mail and get access to the archive including advanced search options!

» Sign up for the newsletter
» Login

Memberships

 

Cookie Policy


Restarting a dormant or non-trading company
29/04/2021

HMRC must be informed when a non-trading or dormant company starts trading again and becomes active for Corporation Tax. Companies can use HMRC Online Services to supply the relevant information. 

When a company has previously traded and then stops, it would normally be considered as dormant. A company can stay dormant indefinitely, however there are costs associated with doing this and certain filings must still be made to Companies House. The costs of restarting a dormant company are typically less than starting from scratch again. 

The following steps are required:

  1. Tell HMRC that your business has restarted trading by registering for Corporation Tax again.
  2. Send accounts to Companies House within 9 months of your company’s year end.
  3. Pay any Corporation Tax due within 9 months and 1 day of your company’s year end.
  4. Send a Company Tax Return - including full statutory accounts - to HMRC within 12 months of your company’s year end.

Whilst reporting dates for annual returns and accounts should remain the same. The Corporation Tax accounting period is different and is set by reference to when the company restarts business activities.