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
Replies (4)
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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.
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.
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.