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Do i still need to send SA800 form?

Struck off company and need to work out what to do next.

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I recently logged into my personal HMRC account to find that I have been fined £100 for not sending SA800 for an LLP that has not traded since incorporation. To be honest, i was negligent as i do not understand anything business tax related. 

I paid the fine and immediately filled an online form from gov.uk to dissolve and strike off the company (with agreement from the other LLP parner). This was promptly accepted via email and it will be removed from the register after two months. 

Given the above sentence, do i still need to send the SA800 form that I was fined for?

Or do i assume HMRC do not care about this since the applicated to dissolve and strike off company was accepted?

Finally, is there anything else i need to do?

Replies (7)

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By Paul Crowley
19th Mar 2021 18:03

Contact HMRC to advise that the LLP will be struck off at companies house and never traded. Discuss with them. They can file for you.

HMRC are likely to issue a return for ye 5-4-21

To date no one has told HMRC that the LLP has been struck off. There will be £300 per person penalties once return is 6 months late

Next time
Get a company, not LLP

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Replying to Paul Crowley:
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By johnedwardbooth
19th Mar 2021 18:24

Hi Paul, thanks for helping.

Could this be as simple as a letter to HMRC (Corporation Tax Services, HM Revenue and Customs, BX9 1AX, United Kingdom) stating:

"Dear HMRC,

This letter is to confirm that company number XXXX is to be dissolved and an application for the company to be struck off has been accepted.

The company accounts for period since incorporation date 11/02/2019 until current date 19/03/21 are 0 on all balances. The company has never traded and has zero assets and liabilities.

Regards"

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Replying to johnedwardbooth:
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By Paul Crowley
19th Mar 2021 18:40

Company would be no worries
LLP is the problem. A partnership
SERIOUSLY phone HMRC and get them to enter a zero return ye 5 April 2020
Then do it all again when you get return issued for ye 5 April 2021

SA800 is self assessment
NOT corporation tax
You have a LLPartnership
NOT a company

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Replying to Paul Crowley:
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By More unearned luck
21st Mar 2021 14:08

The advice to file a 'zero return' is poor. The OP should ask HMRC to withdraw the notice to file (s 12AAA TMA 1970). If the NTF is withdrawn the penalties fall away. If a 'zero return' is filed then they remain due unless the nominated partner has an acceptable RE.

Only file if HMRC refuse to withdraw the NTF.

"SA800 is self assessment
NOT corporation tax
You have a LLPartnership
NOT a company"

Not strictly accurate, but a first approximation to the truth that is good enough for the OP's purpose.

An LLP is a body corporate. However an LLP is treated as a partnership if it is carrying on a trade or business. This is unlikely to be case here. The OP's LLP is probably within the charge to CT & not that of IT.

Despite this the notice to file a partnership return is probably still valid, based on the UT's decision in Inverclyde, hence the advice above to invoke s 12AAA.

If HMRC issue a corporation tax return, then that should be filed.

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Replying to johnedwardbooth:
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By More unearned luck
21st Mar 2021 14:14

Add "Please withdraw the notice to file a tax return for the year ended 5 April 2020."

But a phone call is better as you need an answer before more penalties accrue, as HMRC's response times to letters is woeful.

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By Paul Crowley
21st Mar 2021 18:45

You pays your money
You takes your choice
A company struck off is gone for ever. HMRC for Corp Tax follow companies House. It disappears from the agents list for Corp tax. Any penalties disappear on being struck off.
An LLP struck off does not disappear. Sits there as a self assessment client on the agents list until someone fixes it. Penalties are owed by the partners and the partners will not be struck off.
HMRC treat it as a partnership and partnerships must tell HMRC that partnership no longer exists.
Paper is anathema to HMRC. Most staff are still at home.

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Replying to Paul Crowley:
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By Paul Crowley
21st Mar 2021 19:23

Gone back to a 'client' that did what OP did. Engaged us then disengaged us (for LLP only, neither partners ) when decided he could save the £180 fee and sort it out himself
LLP dissolved Feb 2020
Agent system still shows ye 2019 and ye 2020 returns outstanding. Fully expect ye 2021 return to be issued.
HMRC system just rolls on regardless. No idea on penalties: not appointed as agents for the people.

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