Hi
Is there a specific form &/or set rules for informing HMRC that an unincorporated organisation which up to now has paid CT on investment income has ceased to exist due to a takeover, & therefore requesting that the CT registration be cancelled? I have looked in various books and websites, and while I can find how to inform HMRC when it becomes active, the only cessation advice concerns dormancy which isn't the case here (also can't meet ongoing dormancy requirements as no accounts will be produced for the ex-organisation).
Thanks in advance.
M-S
Replies (2)
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This...
http://www.hmrc.gov.uk/ct/getting-started/new-company/telling-hmrc.htm#2
...seems to suggest that the organisation that remains should notify HMRC that it has taken over the other one