There is a set procedure for restarting a non-trading or a dormant limited company in the UK. You would need to manage Company Tax Returns, Corporation Tax, and annual accounts if you start trading again.
Note: If the company has not traded before you must register it with HM Revenue and Customs (HMRC). As a rule, that means you would need to create a Government Gateway account as a new business.
As a rule, you would be sending accounts to Companies House for each year that the company was dormant. So, your reporting dates would remain unchanged for annual returns and accounts.
But, the accounting period for Corporation Tax will be different. It begins when your company restarts its 'active' business activities. Even so, you can choose to:
Note: Choosing this option means the Companies House accounting reference date would be the same as the end of the Corporation Tax accounting period.
The accounting reference date of a non-trading or dormant limited company is the 30th of September. The business starts trading activities again on the 1st of May.
You would make a set of statutory accounts for the usual period, running from the 1st of October to the 30th of September.
You would also send the accounts to Companies House, and the Company Tax Return for the period of May 1st to September 30th to HM Revenue and Customs (HMRC).
Afterward, in this example, you would need to complete the accounts and a Company Tax Return from the 1st of October to the 30th of September each year.
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Making a Non-trading or Dormant Limited Company Active in United Kingdom