Hi,
Once a company is dissolved, it can no longer do or receive anything; in particular, it cannot receive a tax refund.
It is the company director’s responsibility to ensure that a company’s assets and liabilities are all dealt with before it is dissolved.
If you want to obtain a tax refund from HMRC, you will need to ask Companies House to restore the company to the register.
Once you have had confirming that the company is restored, you will need to contact us regarding your claim.
Guidance on how to restore a dissolved company can be found at:
Restore your dissolved company
Thankyou.