Active for Corporation Tax Purposes?

Only Transaction is Director Loans Company £10k

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HMRC's "What is Active for Corporation Tax Purposes" at https://www.gov.uk/guidance/corporation-tax-trading-and-non-trading lists a number of activities that (in HMRC's eyes) constitute active status, including "receiving any other income". 

Does the panel think a single bank transaction - the receipt of a loan from director of £10k - is likely to fall under "receiving other income" so that HMRC would no longer treat the company as dormant?

There were no other transactions whatsoever - no trading, no interest received, no assets; just a company bank account containing exactly £10k at the AP end. Incidentally, HMRC acknowledge (on the page linked above) that their definition of active differs from Cos House's definition and from FRS / IFRS definitions. 

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By Wanderer
28th Jul 2016 13:19

No!

A loan from the director isn't income.

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