COMPANY STRIKE OFF

COMPANY STRIKE OFF

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I am arranging for a company to be struck off the register using form DS01 since the final assets are less than £25,000. Whilst I have prepared accounts to end September 2013 there is still a period of trading to 28 February 2014. How do I provide the latter accounts to HMRC - just file using ixbrl and pay the Corporation Tax due?

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By johngroganjga
21st Apr 2014 17:34

You are doing things in the wrong order. Sort out the company's affairs with HMRC first. If there is any urgency about getting the company struck off you can shorten the accounting period and prepare accounts to, say, 31 March. Then submit tax return, pay tax and apply for striking off (in that order).

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RLI
By lionofludesch
21st Apr 2014 18:30

Yes

Strike off is the very last thing you need to be doing.

If you're not careful you may find that the company's assets suddenly belong to the Crown.

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By MILLY1
22nd Apr 2014 10:50

CONTACT HMRC

Thanks for your comments. What I really want to know is how to deal with the final shortened period of trading. Do I just file under ixbrl and wait to hear or do I telephone and /or provide paper copies?

The company has ceased trading and there are no assets to be seized  by the Crown. Whils I have a signed (undated) DS01 I have not filed this since the company has not ceased trading for more than 3 months.

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RLI
By lionofludesch
22nd Apr 2014 10:59

You can use iXBRL

You can certainly use the HMRC software, because I've done it.

And you can file accounts as a pdf, so you don't need to prepare formal accounts (or do the tedious accounts section of the return).

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By johngroganjga
22nd Apr 2014 11:02

Already answered ...

As I said, if you want to shorten the accounting period do so by changing the accounting reference date.  Then prepare the accounts.  Then prepare the CT return.  Then submit them to HMRC.  Then advise clients to pay the tax.  Then when he has done so apply for striking off.

 

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