{"id":14727,"date":"2023-07-22T03:48:52","date_gmt":"2023-07-22T03:48:52","guid":{"rendered":"https:\/\/www.theukrules.co.uk\/?page_id=14727"},"modified":"2023-08-11T05:46:47","modified_gmt":"2023-08-11T05:46:47","slug":"restarting-a-non-trading-or-dormant-company","status":"publish","type":"page","link":"https:\/\/www.theukrules.co.uk\/rules\/business\/running-a-limited-company\/restarting-a-non-trading-or-dormant-company\/","title":{"rendered":"How to Restart a Non-trading or Dormant Company in the UK"},"content":{"rendered":"

Make a Non-trading or Dormant Company Active<\/h3>\n

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  1. The first step is to register for HMRC taxes<\/a> again to notify HMRC that your business has restarted trading.<\/li>\n
  2. You must also send accounts to Companies House<\/a> within nine (9) months of your company year end.<\/li>\n
  3. You may need to pay a Corporation Tax bill<\/a> within nine (9) months and one (1) day of your company year end.<\/li>\n
  4. Then, send a Company Tax Return<\/a> to HMRC within 12 months of company year end. It must include full statutory accounts<\/a> for the business.<\/li>\n<\/ol>\n

    Note<\/strong>: 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<\/a> as a new business.<\/p>\n

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    <\/p>\n

    Deadlines for accounts and returns<\/h2>\n

    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.<\/p>\n

    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:<\/p>\n