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In this video, Simon Mishevich from Optimize Accountants discusses the reasons against creating dormant accounts for limited companies that are filed with Companies House. He emphasizes that while there are procedures for filing such accounts, there are significant drawbacks to consider. The video encourages viewers to think carefully before deciding to file dormant accounts. Additionally, Simon invites viewers to book a tax consultation through a provided QR code and mentions available resources for understanding Corporation Tax. For further details on dormant accounts, viewers can refer to additional links mentioned within the video.