We set up a company in 2015 for my wife to provide services as a contractor, this activity ended last April and she is now employed again. We would now like to have this company struck off. I have researched as widely as I can - I am an ACA but have never dealt with this procedure and whilst I can understand what the law says I want to make sure I implement it correctly. My wife and I jointly own the company, she is director and I am secretary.
The company's year-end is 31 July and its activities ceased on 31 July 2020. Since that date there has been no income and no employees, the only transactions are for bank charges in August. The final VAT return has been submitted and settled and the registration cancelled. Payments of PAYE/NI are complete and corporation tax for the year ended 31 July 2020 has been settled.
There is just under £1,000 left in the bank account. Based on what I have read I believe we should pay a final dividend equal to the retained profits and then return the £2 share capital, clearing the bank account, which can then be closed. We can then apply for strike-off. The only interested party as far as I can see is HMRC but I am not sure of the best mechanism to make them aware. We did have an auto-enrolment pension arrangement with Nest but as all payments have been made and they know we no longer have any employees I am not sure whether they also need to be informed.
I am aware that all distributions need to be made before striking off commences.
I would be very grateful for any tips as to whether my approach is correct.