A sole trader has his year end as 31 Oct 2011. He has to complete a SA Return for Tax Year 2011/12.
His previous tax return was done to 31st Oct 2010 - He closed the business down on 29th October 2011.
In his Tax Return, does he need to show income & expenditure from 1st Oct 2010 to 31st October 2011 for the 2012 Tax Return.
Also, how can he inform the HMRC that the business is closed from 29th October 2011
Help is appreciated