Is my company dormant if it has no sales?

Not necessarily. Companies House and HMRC use different tests for dormancy. Having no sales does not automatically make a company dormant if it has other activity or transactions. Check both positions before filing dormant accounts or assuming tax reporting has stopped.

These answers provide general information, not advice tailored to your circumstances. Rules can change and exceptions may apply — speak to the CASS team before making a tax, accounting or financial decision.

Companies House looks at transactions

A company is generally dormant for accounts purposes when it has no significant accounting transactions during the financial year. Certain specified transactions are excluded, but ordinary costs or bank interest can matter.

HMRC has a separate test

For Corporation Tax, dormancy generally means the company is not active or trading. HMRC’s assessment does not automatically establish the correct Companies House accounts treatment.

Filing duties can continue

Dormant companies still normally file accounts and confirmation statements. If HMRC has issued a notice to deliver a tax return, do not ignore it without resolving the requirement.

Check the full record

Give CASS bank statements and details of all transactions, not just sales. We can assess which filings are needed and the appropriate accounts.