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  3. Why do I need to prepare non- trading or dormant accounts if I am not currently working through my company?
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  3. Why do I need to prepare non- trading or dormant accounts if I am not currently working through my company?

Why do I need to prepare non- trading or dormant accounts if I am not currently working through my company?

If you are no longer trading but wish to retain your company, as a minimum, you are required to prepare a series of documents.


Documents Required

  • Submit annual “simple” statutory accounts to Companies House (comprising a Statement of Financial Position (formerly a Balance Sheet) and notes. 
  • Submit annual confirmation statement to Companies House. 
  • Submit annual corporation tax return to HMRC. 
  • Submit Vat/PAYE returns during your non- trading period (If you are still registered for VAT and in a PAYE scheme then these submissions are mandatory too). 

If you do not perform the above, then there is the risk that Companies House will dissolve your company and the Treasury will seize any assets it holds. Therefore, keeping on top your company requirements is essential- there are deadlines for submitting the above information to Companies House and HMRC and monitoring these deadlines is part of the non- trading service. 

Updated on 23rd October 2020

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