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Final CT600 for Company applying to be struck off

What is the proceedure for submitting final CT600 for a company that has applied to be struck off.

This is the first time I've had to deal with one of these and I just wanted to check I'd got it right.  The client company has sent in an application to Companies House to be struck off and Companies House has sent them a letter saying that it would be listed in the London Gazette, pending dissolution.  The accounts and CT600 for the last AP to 31 August 2017 were submitted in September.  Subsequently the sole director and shareholder, for personal reasons, decided to close the company and made the application to be struck off in November.  The director has asked me to prepare accounts and submit a CT600 for the final period, but the company hasn't traded since the last accounts, and the only transactions since 31 August relate to the closing of the company.  No notice to submit a CT600 for the current year has been issued, so am I right in thinking I just need to write to HMRC informing them of the situation and accounts and CT600 shouldn't be required.

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06th Dec 2017 19:07

If the company hasn't traded, no CT600 is required but you may like to pre-empt any objections to the striking off by telling HMRC that there's no trading.

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By Monsoon
07th Dec 2017 12:54

I concur with lion.

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13th Dec 2017 07:29

Me too - have a similar case and am doing just that.

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13th Dec 2017 18:17

Did the accounts to 31/08/2017 state the company had ceased trading on that date and was the CT return for that period prepared on that basis (balancing adjustments for CAs etc.)? If so, HMRC will be aware it has ceased trading.

No notice for the current year will have been issued if HMRC know it has ceased. And in any case if the last accounts were silent about the trade cessation then as the current year ends on 31/08/2018 no notice will have been issued yet surely.

However, a CT return would still be required if the company was within the charge to CT by e.g. receipt of interest or other non-trading income post-31/08/2017.

HMRC will be notified of the company being struck off (and possibly when it is published in the London Gazette - in case they want to object because of any unpaid tax).

You should notify HMRC of the trade cessation (if the last accounts were silent on the point) and ask for their records to be amended accordingly - perhaps a return from 01/09/2017 to the date of striking off will be needed and you'll need HMRC to have the correct return period set up on their systems, otherwise the online filing might be problematic.

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