"Active": 1. Pensions. An active member. 2. Generally in relation to companies, any company which is not dormant. 3. Tax.For tax purposes a company is normally defined as active - and potentially liable for Corporation Tax - when it does any one (or more) of the following: - Carrying on any business activity or trade or profession. - Buying and selling goods with a view to profit. - Providing services. - Earning interest. - Managing investments. - Receiving any other income.