The company has ceased trading 2 months into its new financial year, so I'll be preparing and submitting a CT return up to the date of cessation. Fair enough.
The company has large sums of cash, so will be earning interest, so I'll submit future CT returns of just the interest received.
If the company continues to pay employers contributions into the directors' pension scheme, will it get corporation tax relief? My worry is that there are no trading profits to set the cost against.
Is there any way to set the pension costs against the trading profits of the final trading period even though the payments will be made several months after trading has ceased?
I.e. can we submit a CT return covering the full normal 12 months, even though trading was just the first two months, to get the corporation tax relief?