Hi
if a DS01 is filed with Companies House for a company that has been dormant for a year now (no outstanding liabilities), but still registered for VAT and PAYE, does the director have to de-register the co for VAT and close the PAYE scheme and also send a copy of the DS01 to the corporation tax office? many thanks.
Replies (3)
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If they don't, they'll likely continue to get letters about late/non-filing of PAYE/VAT returns for some time to come.
I would recommend you/they do both de-registrations, and final VAT return. Personally I wouldn't bother to send DS01 to corporation tax office though.
You're filing VAT Returns for a dormant company? Shouldn't the company have deregistered a year ago?
HMRC will almost always object to the dissolution if the final returns have not been filed etc.