No, you do not necessarily need to file a tax return for a Dormant Company, but you need to notify HMRC in the correct way to avoid having to do so.

Why Do You Have to File a Tax return for a Dormant Company

If you have newly formed a Company but never traded through it you will probably receive a Notice to Deliver a Company Tax Return from HMRC.  This is because when you register a new Company at Companies House, HMRCs default position is that all new registered Companies are trading and so need to file a Corporation Tax Return.

If you have a registered company which traded previously and now is dormant, then HMRC will continue to send you a Notice to Deliver a Company Tax Return because they assume that you have continued to trade as normal.

In both cases you can avoid having to file a tax return for a Dormant Company by getting in touch with HMRC.

How to Avoid Having to File a Tax Return for a Dormant Company

To avoid filing a Tax Return for a Dormant Company you need to contact HMRC by letter.  My step by step guide contains a template you can use to write to HMRC and tells you the information you need to include with your letter as evidence of Dormant Company Status.

Anita is a Chartered Accountant, turned blogger and creator of the ever popular free Go Self Employed Email Mini Course, which has been completed by hundreds of attendees all over the UK. Using her 10 years experience in accounting, tax and operations for Small Businesses, Anita is on a mission to make finance simple for the self employed, so they can stop stressing about tax & finances and focus on building profitable businesses which will give them the lifestyle they dream of.