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Company House, early filing possible?

Company Ceased trading

I have a client who has a year end 31 August but stopped trading by 31 March. Can I submit accounts before 31 August as he does not want to wait until after that date to be dissolved. Or is there some other procedure in order to do this?

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15th Mar 2019 14:13

Why not shorten the accounting period?

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to Duggimon
15th Mar 2019 14:21

Why not just dissolve the company, assuming that all creditors have been paid?

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to Wilson Philips
15th Mar 2019 15:06

Well quite.

@OP, you dont need to file the final set of accounts at all with CH.

HMRC will of course want any CT due, but it depends on the circumstances if its worth preparing any accounts for them. Eg if there is tax due, loss relief available etc. Often you can just write a letter saying "no money, bye"

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to Wilson Philips
15th Mar 2019 16:32

Well indeed, I was anticipating the final tax return requiring accounts anyway.

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to Duggimon
15th Mar 2019 16:45

You don't need formal accounts for the final period.

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By Matrix
to lionofludesch
15th Mar 2019 16:54

I don’t know if you can attach a pdf of the accounts anymore.

Although I haven’t tried.

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to Matrix
15th Mar 2019 17:09

The practicality is that the company is to be dissolved.

In the circumstances, HMRC will accept anything they can get.

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By Matrix
to lionofludesch
15th Mar 2019 18:17

I didn’t say they wouldn’t accept it. I also wouldn’t prepare accounts if I didn’t need to or wouldn’t submit to CH if I didn’t need to.

I meant you could no longer attach pdfs to the CT600 as I think they have to be iBRXl. Whereas you could before. I have no idea if the electronic submission would work. You could look for a workaround but may as well prepare accounts by the time you have done that. As I said, I have not tried it, but always used to attach a one page pdf P&L before.

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to Matrix
15th Mar 2019 18:54

PDF accounts will be accepted if you also attach a brief explanation

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to Matrix
15th Mar 2019 18:23

If I couldn't attach a pdf, I'd just post it.

There's only so much admin you can enforce on a company which no longer exists.

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15th Mar 2019 16:20

Sure - just fill in a CT600 for the seven months to March, pay any tax and, once July arrives, apply for strike off.

You can't apply until three months have expired after the cessation of the trade.

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16th Mar 2019 10:30

Companies House have said they do not need accounts, just a form to dissolve. Now I am not sure whether HMRC will require accounts. Once the 3 months is up surely its goodbye. One other thing regarding monthly payroll submissions, do I have to keep doing nil submissions into 2019/2020 tax year or not?

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to tony lecart
16th Mar 2019 10:35

HMRC will need sufficient information to settle the Corporation Tax liability. If they don't have it, they can always object to the striking off. In which case, your two months, not three, will never expire until they withdraw their objection.

PAYE - yes, you'll need to keep submitting RTI. Or - you could just close the PAYE scheme if nobody's getting paid.

This isn't as complex as you imply. It's common sense. Don't try to sidestep.

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