Yes. Filing a DS01 does not pause the company’s filing duties: until the second Gazette notice dissolves it, the company is still on the register, and any accounts or confirmation statement that fall due in the meantime must be filed on time. What you do not need is a separate set of final accounts at Companies House, although HMRC still needs final accounts and a Company Tax Return.
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What changes once a strike off application is made?
Under section 1003 of the Companies Act 2006, the directors (or a majority of them) apply on the company’s behalf, and the registrar cannot strike the company off until two months after publishing a notice in the Gazette inviting objections. The company is dissolved only when a second notice, saying it has been struck off, is published. Companies House’s strike off guidance describes the same sequence: it registers the application, notifies the company, publishes the first notice, and if there is no reason to delay, strikes the company off not less than two months later.
Until that second notice, the company exists with all its usual obligations. Section 441 requires the directors to deliver accounts and reports for each financial year, and section 853A requires every company to deliver a confirmation statement within 14 days after the end of each review period. Neither section makes an exception for a company with a pending strike off application. Companies House charges £13 to apply online and £18 on paper, and the application is covered in more detail in our guide to striking off a company with DS01.
Do accounts that fall due during the application have to be filed?
Yes, if the filing deadline arrives before the company is dissolved. Section 453 imposes a civil penalty on the company automatically when accounts are not delivered by the end of the filing period. For a private company Companies House’s published penalties are:
| How late the accounts are | Penalty (private company or LLP) |
|---|---|
| Not more than 1 month | £150 |
| More than 1 month, not more than 3 months | £375 |
| More than 3 months, not more than 6 months | £750 |
| More than 6 months | £1,500 |
The penalty is doubled if accounts are filed late in two successive financial years. Companies House also says that not filing accounts or confirmation statements is a criminal offence for which directors can be fined personally, separately from the penalty.
Some people let accounts go unfiled on the basis that the company will soon be gone. That can backfire. Companies House’s late filing guidance says that if a struck off company is later restored, it must pay late filing penalties for accounts delivered on restoration if those accounts were already overdue at the date of dissolution. Companies House’s strike off guidance points out that creditors and others can apply for a dissolved company to be restored; see restoring a struck off company.
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What does “you do not have to file final accounts” mean?
GOV.UK’s strike off page says you must send final statutory accounts and a Company Tax Return to HMRC, but that you do not have to file final accounts with Companies House. Those are two different sets of accounts:
- Annual accounts already due. Accounts for a financial year whose Companies House deadline falls before dissolution. These are a section 441 duty and the penalty regime applies.
- Final accounts. Accounts made up to the end of the company’s activity, prepared for HMRC so the final Corporation Tax position can be settled. If their Companies House deadline would only arrive after the company has been dissolved, they never need to go to Companies House.
The guidance asks you to file the final accounts and Company Tax Return stating that they are the final trading accounts and that the company will soon be struck off, and to pay all Corporation Tax and other outstanding tax.
What about the confirmation statement?
The same logic applies. If a review period ends while the application is pending, the confirmation statement is due within 14 days after it, with the annual fee of £50 online or £110 on paper on the Companies House fees table. Companies House warns that a late confirmation statement can lead to a financial penalty, and the guidance on confirmation statements explains what has to be confirmed.
Identity verification adds a new trap. Companies House says a company will be unable to file its confirmation statement unless all its directors are verified, because each director’s personal code goes into the filing. Directors winding a company down sometimes assume verification is no longer worth doing, then find they cannot file a statement that is legally due. See Companies House identity verification.
Does filing accounts mean the company is still carrying on business?
No. Section 1009 says the directors must withdraw the application at once if, while it is pending, the company changes its name, trades or carries on business, disposes of property for value beyond what the application requires, or engages in any other activity except those listed in subsection (4). Those excepted activities include anything necessary or expedient for making or proceeding with the application, concluding the company’s outstanding affairs, and complying with any statutory requirement. Filing accounts and a confirmation statement are statutory requirements, so they do not trigger a withdrawal. Section 1009(3) adds that paying a liability incurred in the course of trading is not itself trading. Section 1004 contains the same exceptions for the three months before the application.
If something genuinely does change, such as the company starting to trade again, the application has to come off the register; see withdrawing a strike off application on DS02.
How might this play out?
Illustration only. A company has a 30 June year end and a confirmation date of 4 August. It stops trading on 31 March 2026, files its accounts for the year to 30 June 2025 in good time, and applies to strike off on 15 July 2026. The first Gazette notice appears on 28 July 2026, so the earliest dissolution is late September 2026.
- The review period ends on 4 August 2026, so a confirmation statement is due by 18 August 2026 even though the company is about to close. All directors must be verified for it to go through.
- Accounts for the year to 30 June 2026 are not due at Companies House until 31 March 2027. If the company is dissolved in September 2026 as expected, they never need to be filed there, but final accounts and the Company Tax Return still go to HMRC.
- If an objection holds up the strike off past 31 March 2027, those accounts become due at Companies House in the normal way, and missing the date brings an automatic penalty.
What mistakes cause problems?
- Treating DS01 as a pause button. Deadlines that fall before dissolution still apply.
- Misreading the GOV.UK wording. “Final accounts” are not the same as annual accounts that are already due.
- Leaving HMRC until last. Companies House advises resolving anything outstanding with HMRC before applying, including any refund, because HMRC cannot issue refunds to a dissolved company. HMRC is also one of the creditors who must receive a copy of the application within seven days.
- Leaving money behind. Any bank balance and other assets pass to the Crown on dissolution.
- Choosing strike off when dormancy suits better. If the company may be needed again, compare the options in dormant company or strike off.
Company directors can protect the business against the cost of an HMRC check with tax investigation insurance, which pays up to £100,000 of accountant’s fees with Solar Protect. Read how our cover works or get a quote.
Related Accountapedia entries
- Does a company in liquidation still file accounts
- Can you still file company accounts on paper
- Compulsory strike off by Companies House
- Keep a company dormant or strike it off
- Striking off an LLP
Sources
- legislation.gov.uk: Act 2006 c. 46, section 1003
- GOV.UK: Striking off or dissolving a limited company
- legislation.gov.uk: Act 2006 c. 46, section 441
- legislation.gov.uk: Act 2006 c. 46, section 853A
- GOV.UK: Strike off a company from the register ds01
- legislation.gov.uk: Act 2006 c. 46, section 453
- GOV.UK: Late filing penalties
- GOV.UK: Strike off your company from companies register
- GOV.UK: Companies house fees
- GOV.UK: Verifying your identity for companies house
Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.