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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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).
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.
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).
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.