All limited companies need to submit annual accounts and a confirmation statement to Companies House. If these documents are not submitted the company can be struck-off.
This filing requirement applies to dormant companies in the same manner as it does for active trading companies. HMRC do not require accounts from dormant companies but Companies House does. A confirmation statement must also be filed annually for each dormant company along with the fee of £13 for filing this statement.
Trading companies need to file accounts and a corporation tax return with HMRC, as well filing accounts at Companies House.
Written by the Tax Advice Network