A client informed us last year that they had ceased trading permanently and that, once the accounts were filed and liabilities discharged, they wished to wind the company up.
Fast forward to this year and we are almost but not quite in a position to wind the company up so we requested bank statements, etc, in order to satisfy ourselves that no further trade had taken place. Sure enough, there were transactions which did not purely relate to the tidying up of the balance sheet. Admittedly only a couple for selling a vehicle and recharging some motor expenses but, nevertheless, technically trading.
How do we deal with this? I don't believe it was a deliberate attempt to defraud HMRC by getting TLR early - in fact, I actually think it is the client genuinely ensuring that they have dealt with the disposal of the vehicle, etc, properly but, in doing so, has created an issue. I've never come across the issue before to know how to deal with it.