If you have previously been able to submit dormant company and/or micro-entity accounts using Inform Direct, but are no longer offered these options, the guide below explains why this has arisen.


Why can I no longer see the option to file Dormant Company Accounts?  


Inform Direct allows users to submit dormant company accounts for companies that have never traded. If you have previously been able to submit dormant company accounts using Inform Direct, but are no longer offered this option, it will be for one of the following reasons:

  • A share transaction has been recorded for the company. Very few transactions are allowed if a company is to qualify as a never traded dormant company, and share transactions particularly are limited to the issue of subscriber shares on incorporation.
  • The accounting category has changed. If Companies House advise that the previous year’s accounts filed were not dormant accounts, then the company will no longer be eligible to file never traded dormant company accounts.


For further information, please refer to our blog What is a dormant company?



Why can I no longer see the option to file Micro-Entity Accounts? 


Section 384B of the Companies Act 2006 prescribes in full the types of company that are excluded from submitting micro-entity accounts. Read our guide “What Types of Company are Excluded from Micro-Entity Provisions?” for further information on this.


If you have previously been able to submit micro-entity accounts using Inform Direct, but are no longer offered this option, it will be because:

  • Companies House has advised that the company type has changed. For example, a company that has become a Public limited company (whether traded or not) will no longer be eligible to file micro-entity accounts. In addition, Inform Direct does not support the preparation and filing of micro-entity accounts for Limited Liability Partnerships (LLPs), Community Interest Companies (CICs) and Unlimited companies with share capital.

 

Subscribers using their own Companies House presenter code can use Inform Direct to submit a wider range of company types (including Limited Liability Partnerships) and a broader range of accounts (including audited, small, medium and group accounts). Subscribers using their own presenter code can upload an IXBRL tagged accounts file to Inform Direct for electronic submission to Companies House. See How do I upload and file IXBRL company accounts?