Notice to deliver

A notice to deliver a Company Tax Return is HMRC’s formal notice that a company must file a return. A company must file one if it gets this notice, even if it made a loss or has no Corporation Tax to pay¹.

Why it matters

It decides whether a dormant company files a CT600. Once you’ve told HMRC your company is dormant, you don’t file another Company Tax Return unless you receive a further notice to deliver one. Either way, the company still files its annual accounts and confirmation statement with Companies House³.

The notice also shows the 17-character Corporation Tax payment reference for that accounting period². Read more in dormant companies, or file dormant company accounts.