Closing down a company

Closing down a company

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One of my clients has a small limited company which ceased trading in January.

I have just prepared final accounts to 31 January and the CT return for HMRC.

The company has one creditor - HMRC for some £150 CT and has no assets, apart from £170 in the bank ready to pay the CT. Once the CT is paid I assume I can contact the Registar of Companies and simply apply to have the company struck off?

Is their anything I am missing - any advice gratefully received.

Liz

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Euan's picture
By Euan MacLennan
09th Jun 2008 18:27

Not quite
Form 652a requires the assertions that the company has not traded for 3 months or "engaged in any other activity except for the purpose of making this application, settling its affairs or meeting a statutory requirement", so it does not have to be dormant and can pay its CT and your fees.

You will get 3 months notice of the striking off. Make sure to close the company bank account before that happens.

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By jamesashburton
10th Jun 2008 11:01

Not always so easy
Euan is correct in what he says but the problem is that staff at Companies House don't always take the same view. That why I said "may" rather than "will".

I have had situations in the past where they have delayed strike off because of recent activity paying PAYE/NIC arrears and the like.

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By User deleted
10th Jun 2008 11:32

Thank you
Many thanks.

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By jamesashburton
09th Jun 2008 16:12

Just fill in the form.
You can apply to strike the company off using Form 652a a copy of which - including guidance notes - can be downloaded from the Companies House website http://www.companieshouse.org.uk/forms/generalForms/652aChecklist.pdf

Bear in mind the company must have been dormat for at least 3 months. The payment of the CT (and your bill) may mean you start counting the 3 months from that point on.

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