I have a Ltd company client that ceased trading on 31.03.16. The statutory accounts for YE 31.03.16 included a statement in the Director's report that the company ceased trading on 31.03.16. A Form CT600 for YE 31.03.16 has been filed with html accounts attached. HMRC is insisting on statutory accounts and CT600 for the period from 01.04.16 to 10.11.16 (date of liquidation).
Can HMRC do this? My understanding has always been that there is no requirement to file a CT600 that is not trading.