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Posted Tue, 23 Jul 2024 00:09:40 GMT by ayka
I am writing to seek clarification regarding the tax obligations for my dissolved company. The company was incorporated in February 2021. It never traded, had no financial activity, and did not have a bank account. I did not notify HMRC or Companies House about the company's status. The company was dissolved by Companies House in September 2022. Could you please confirm if there are any outstanding tax charges or penalties that I need to pay for the period the company existed? Thank you for your assistance.
Posted Thu, 25 Jul 2024 11:02:13 GMT by HMRC Admin 13 Response
Hi Dissolved companies no longer have any obligations. As the company has been dissolved we are legally unable to provide any information regards the company. Thank you
Posted Fri, 26 Jul 2024 11:25:59 GMT by ayka
And what about the director? Is there any possibility that the liability for the taxes can fall on him?
Posted Mon, 29 Jul 2024 12:54:13 GMT by HMRC Admin 17 Response

Hi ,
 
Where a company has been struck off the Companies House Register and dissolved, it no longer exists.

No further action to recover the debt is possible whilst the company remains struck-off / dissolved.

Thank you .  
Posted Thu, 01 Aug 2024 01:41:05 GMT by ayka
Do I still need to inform HMRC that my company has been dissolved, or are they informed automatically?
Posted Fri, 02 Aug 2024 17:14:28 GMT by HMRC Admin 13 Response
Hi
Companies House notifies HMRC when a company is dissolved. 
Further guidance on dissolving a company can be found at:
Strike off, dissolution and restoration 
Thank you
Posted Mon, 05 Aug 2024 22:35:49 GMT by Kwok Ching Tsui
I am in a similar situation as the orginal post. My company was struck off in June 2023. I received a letter from HMRC asking me to file a self assement tax return for tax year 2023 - 2024. I can acccess the company information from the websites of both Company House and HMRC. What should I do now?
Posted Fri, 09 Aug 2024 06:55:47 GMT by HMRC Admin 25
Hi Kwok Ching Tsui,
 If the company has been dissolved at Companies House, there will be no filing requirement for a CT600 Corporation Tax return.
Dissolved companies no longer have any filing obligations as the company record will no longer exist.
If the letter is addressing that you will need to file a SelfAssessment tax return, this would be for the individual and not for the limited company.
You would need to contact the Self-Assessment helpline to discuss this query.
Self Assessment: general enquiries
Thank you. 
Posted Mon, 12 Aug 2024 08:46:11 GMT by Philip Searle
HI I have a similar question but concerning VAT the company has been dissolved at Companies House but the gateway account is still showing outstanding vat returns due. Do I need to deregister, will the vat returns still be due? Thanks
Posted Mon, 12 Aug 2024 21:12:20 GMT by HMRC Admin 18 Response
Hi,

If your company has dissolved then you would need to deregister the business.

Any VAT returns should have been submiited prior to the dissolution of the business.

I would recommend contacting our Debt Management Team at: Payment problems regarding any outstanding returns and debts on the account.

Please see the guidance below:

Reclaiming VAT after your VAT registration was cancelled

Thank you.

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