The obligation to file a company tax return does not arise from having a company; it arises from HMRC issuing a notice to deliver one. That distinction matters more than it sounds, because it explains both why a dormant company can be penalised for not filing and why a newly incorporated company can wait months before anything is due.
The obligation starts with a notice
HMRC issues a notice to deliver a company tax return for a specified period, and the obligation is to answer that notice. A company that has become active must tell HMRC within three months of starting to trade, which is what prompts the notice in the first place. A company that never tells HMRC it exists as a taxpayer has not thereby avoided anything; it has usually just delayed the point at which penalties start running.
Dormant and non-trading companies
A company with no activity still has to answer any notice it receives, even if the return reports nothing. The right move is to tell HMRC the company is dormant, which normally stops further notices, and then to tell HMRC again when it becomes active. A dormant company that ignores notices accrues the same fixed penalties as a trading one: £200 after a day, another £200 at three months, escalating from there.
Ending the obligation
On striking off or liquidation the company still has to file for the final period, and HMRC will normally object to a strike-off where returns are outstanding. That objection is the practical reason to finish the filings rather than the penalty: a company cannot be dissolved cleanly while HMRC has an open matter, and a director who assumed otherwise generally discovers it several months into the process.
Questions people ask about tax returns for companies
Which companies have to file a tax return?
Any company that has received a notice to deliver one from HMRC, which follows from telling HMRC the company is active. That includes companies with no tax to pay.
Does a dormant company have to file?
It has to answer any notice it receives. The right step is to tell HMRC the company is dormant, which normally stops further notices; ignoring them attracts the same penalties as a trading company.
What happens on strike-off?
The final period still has to be filed, and HMRC will normally object to a strike-off while returns are outstanding, which blocks the dissolution.