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StatusUKReviewed October 2026
A company that has had no significant accounting transactions in a period and is treated as dormant for filing purposes. Dormancy is a status that has to be maintained rather than an absence of obligation: the company still files a confirmation statement and dormant accounts, and must tell the tax authority it is dormant so that no return is expected.
A UK company left to assume its own dormancy is treated like one that has simply stopped filing, so it still runs up penalties and faces eventual strike-off, after which its assets pass to the Crown as bona vacantia.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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