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Final CT600 Before Voluntary Strike Off

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Hello Everyone.

 

I am filing a CT600 for a company whos accounting period ended on 31 December 2021 and will be applying for voluntary strike off.

The company has not traded since 3 month prior to the end of the accounting period  with 30 September 2021 being the last day of trading.

There has been no transactions between 1st October and 31st December 2021. 

 

I wanted to ask, before submitting the final accounts, should i apply on HMRC to shorten the accounting period to only until 30 September 2021 or do i file the CT600 for the full year until 31st december 2021 despite there being no trading for the last 3 months?

 

Thanks in advance

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By D V Fields
17th Jan 2022 19:26

Shortening the accounting reference date would have to be done at Companies House. That aside it seems an unnecessary complication. You can complete the annual accounts and tax return as normal which will amount to the cessation accounts; there being no further transactions. I believe in theory you could avoid filing with Companies House these final accounts if the strike off is in progress and indeed happens; but again that seems an unnecessary action as you need to have produced them for Corporation Tax purposes.

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Replying to D V Fields:
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By FlyingSquirrel
19th Jan 2022 19:07

Thanks

for the balance sheet, do i close with zero assets and zero capital and reserve balance or should i have a balance?

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By Paul Crowley
17th Jan 2022 20:07

None of the authorities really care so long as the correct tax is paid before requesting a strike off

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Replying to Paul Crowley:
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By FlyingSquirrel
19th Jan 2022 19:07

Thanks

for the balance sheet, do i close with zero assets and zero capital and reserve balance or should i have a balance?

Thanks (0)
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