I have a Ltd co that produced accounts (including a very small adjustment for deferred tax) for the year to 31 March 2019.
I subsequently need to make an NBV amendment to those accounts, which I am doing now in the hope of filing amended accounts.
In the time between filing those accounts and the current date I have made the decision to close tge ltd co. There is no corporation tax payable in subsequent years.
my question is when amending the accounts to 31 March 2019, being that there is no future tax due can I also remove deferred tax?