My client has returned to Australia, and her company has ceased to trade. She has asked me to sort everything out and get it struck off. I have done the final accounts and computed the corporation tax. The plan is to pay the tax, close the bank account and ask Companies House to strike the company off. However, if the corporation tax is paid early, will an early payment credit arise, giving rise to income/taxable income post cessation? The amount will be neglible I am sure, but I don't want to fall into a trap and have to submit another tax return, or find that HMRC object to the striking off. Is this a risk, and if so any suggestions?