How long do I have to submit dormant accounts to Companies House?
You have the same time allowed for filing as for other accounts, and the same penalties for late filing apply. 8. What happens if my company starts trading again? The company will cease to be exempt from audit as a dormant company if it: begins commercial or trading activities during the financial period; or would no longer qualify for some other reason, eg because there have been significant accounting transactions that need to be entered in its accounting records. If either of these happened, you might have to submit full accounts for the financial year in which the company ceased to be exempt, and the directors might need to appoint auditors for the company. However, it may be that the company would qualify for exemptions as a small company. More information about company audit requirements and audit exemption for small companies is covered in chapter 6 of this guide.
