Regardless of whether your company has a dormant or active trading status, it will still be registered as ‘active’ at Companies House unless it is in the process of being dissolved or liquidated. Your dormant trading status only affects your requirement to file a company tax return with HMRC and pay corporation tax.
All companies that are active at Companies House are required to prepare annual accounts and annual returns for Companies House. If your company is not currently trading (i.e. it has a dormant trading status), you should prepare dormant company accounts instead of normal accounts.
If you wish to change your trading status from dormant to active, you must tell HMRC that your company is ‘active’ for Corporation Tax. You can do this online. Companies House will be notified of your company’s change of trading status when you deliver normal accounts instead of dormant accounts.
For further guidance on running a limited company and the filing requirements you must fulfil, please click here.