Last set of Accounts for HMRC

Last set of Accounts for HMRC

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Hello

I still have not quite got my head around the procedure for closing down a Ltd company. I have 3 in progress but its been a bit experimental in my technique.

Is this correct?

1. Send DS01 to Companies House

2. Send final accounts to Companies House (I was advised by companies house that they are not required after sending a set in?)

3. Complete CT600 

4. I believe HMRC need a final set of accounts? Where do I send these to? The HMRC website is not clear on this.

Anything else?

It has not been easy finding out the correct step by step procedure, so I am hoping for some clarity from those of you who are more experienced!

Thanks!

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Euan's picture
By Euan MacLennan
15th Sep 2015 12:00

3,4,1

You have got it back to front.

You need to prepare accounts covering the final period of trading, put them in iXBRL format and submit them with a CT600 Company Tax Return to HMRC online in the usual way.  The only exception to this might be if the company has substantial unclaimed losses carried forward from the last CT return when HRMC might well be prepared to accept just a letter on the lines of "this company, which has incurred losses over the years, ceased trading on dd/mm/yy and the directors are now applying to Companies House to have the company struck off the register.  We shall be grateful if you will not object to the proposed dissolution without the need to prepare and submit any further accounts."

3 months after ceasing to trade, submit the form DS01, signed by the directors, to Companies House.

Once the form DS01 has been submitted, Companies House will not want any more accounts (or Annual Returns) filed.

Thanks (4)
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By essex accountant
15th Sep 2015 13:11

bank account

don't forget to close the bank account before the DS01 is filed.

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Red Leader
By Red Leader
15th Sep 2015 15:17

bank a/c

essex accountant wrote:

don't forget to close the bank account before the DS01 is filed.

but after any CT repayment is received and banked.

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