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Posted Mon, 03 Jul 2023 15:10:44 GMT by Guido
I have filed an annual account for my dormant company this year. Do I have to file another annual account if I do one or more of the following: - change a PSC's address - change the registered office address - add a SAIL address? If so, when should I file it?
Posted Tue, 11 Jul 2023 12:44:01 GMT by HMRC Admin 19
Hi,

If there is no income going through the company it can still be retained or set up, if not already done, to protect the name, and dormancy would be retained. There would be no need to file annual returns for Corporation Tax but annual submissons would still be needed by Companies House and you will need to refer to them regarding this.

You would be expected to inform Corporation Tax within 3 months of any trading occuring so that we can update the records.

If donations or any income go through the company then dormancy could be affected but specifics would be needed to establish the correct position.

With regards to sole trader, company name, there is no difference and the same name can be used. outside of the UK you would need to check that countries companies register to ensure no other company is using that name.

With regards to the company name being the same as the service provided, again as long as there is not another company already using that name it will be fine.

You can see information on company residence here:

INTM120200 - Company residence: Statement of Practice 1/90

As previously stated we would strongly suggest you speak to an accountant.

Thank you.

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