Not-for-profit company which has now been closed down, with no tax liabilities, but an outstanding corporation tax return is due to be delivered by 31 December. There appears to be no other reason to complete a set of accounts, other than in order to file the CT return. I would appreciate guidance on whether a letter to HMRC saying there is no tax liability would suffice. The entity has only ever paid very small amounts of tax on interest earned, and has not paid any tax for the last few years.
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Not for profit ?
Again we see this "not for profit" expression. The company either made a profit or it didn't. Unless you do some rudimentary accounts, how will you know ?
My recommendation would be to take your rudimentary accounts, stick them on the "computations" bit of the CT600 where you fill in the detailed SAI entries, tick the boxes for "not submitting accounts" and "company in liquidation" and Bob's your uncle. If your software can't cope without accounts, use the HMRC version.
You absolutely do not have to prepare formal, Companies Act grade accounts but you do need to provide good enough figures to back up your assertion that no tax is due.