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Posted Sat, 17 Feb 2024 23:33:40 GMT by
A company I have done the financial statements and company tax return for has ceased trading. A DS01 has been submitted to Companies House and the company is in the process of being struck off. I understand I don't need to submit a final set of financial statements for the last year of trading to Companies House, but that I do need to submit them to HMRC, along with a company tax return and a posted letter stating the date the company ceased trading. The company was only trading for 2 years and no tax is due. The company is small and therefore not audited. Please can you confirm what HMRC require in the final year of trading/cessation financial statements, e.g. P&L, balance sheet, directors report etc.? I can't find any guidance for this. Thanks in advance.
Posted Tue, 20 Feb 2024 08:46:48 GMT by HMRC Admin 20 Response
Hi Laura,
The company is required to submit full statutory accounts and computations with a CT600 return until the date of cessation.
Once the company has ceased trading please contact us to update the record.
Thank you.

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