Dormancy for HMRC?

[Marumi]

Good afternoon,

I have started a LTD business and believe that we meet the requirement of a dormant business for HMRC. I attempted to clarify the specific rules over the phone but they weren't very forthcoming, and directed me to this page for all enquiries;

https://www.gov.uk/guidance/corporation-tax-tradin...

I do believe that we meet the criteria for dormancy with HMRC but would appreciate the advise of an expert. I don't want to start off on the wrong foot.....

We are developing a product that we hope to bring to market. So far the only money 'in' the business is in the form of interest-free directors loans to fund our initial costs. Those costs include the purchase of a domain name, the purchase of some intellectual property and shortly payment for prototypes to be made. I believe that these qualify as preliminary expenditures.

We have no income, we have no public storefront or sales whatsoever, no dividends or salaries etc. I understand that one of the criteria of an 'active business' is receiving any other income, but by my understanding the director's loan is a debt, not an income.

Am I right in my belief that I can sensibly file as a dormant company until we begin trading?

Many thanks.