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Dormant company accounts

A company limited by shares with no significant transactions in the period can have dormant accounts, prepared under FRS 105 and marked dormant.

Preparing them

  1. Open Year end

    On the client's Year end tab find "Dormant company accounts".

  2. Fill it in

    Enter the period, the share capital and any not yet paid by the shareholders, the directors one per line, and the date the directors approve the accounts.

  3. Prepare

    Press "Prepare dormant accounts", then approve and file them as any other accounts.

Corporation tax

If HMRC has sent a notice to deliver a return, the CT600 is sent with the dormant reason. The rules are in dormant company accounts.

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