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Posted Thu, 12 Dec 2024 14:35:31 GMT by K Roscoe
Hi, my limited company client is intending to cease trading and enter into a MVL arrangement. The normal year end is 31/03 and a CT600 has been filed for 31/03/24. The last day of trading was 03/12/24 and accounts have been prepared up to this date. Can someone please advise whether I can just file a CT600 for 01/04/24-03/12/24 or do I have to contact HMRC to officially get the date recognised before I file it. Many thanks for any help.
Posted Mon, 16 Dec 2024 08:45:20 GMT by HMRC Admin 21 Response
Hi,
You should notify us if the company has ceased to trade, so that we can update the record fully.
However, depending on the software you use it may let you submit the return the amended accounting period end. This will either automatically update our record with the new end date or give us a work list to go in and update it ourselves. It will not update the record that you have ceased to trade.
Thank you.

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