I appreciate this topic has been discussed in AWeb numerous times, however I am still unsure about one thing.
If the only transaction that company has in its accounts is bank charges, I understand it is not dormant by Companies House definition as bank charges are not mentioned under insignificant transactions. However, I cannot understand why this company should not be classified as dormant by HMRC as by definition it looks like the company with only bank charges is inactive for Corporation Tax purposes. What confuses me that I have read in the web that if company does not submit dormant accounts to Companies House, then it should submit CT600. Why? Am I missing something?