Requirements on closing Limited Co. company didnt trade

We are going to be closing our Ltd company, it has been incorporated for just over a year, but we have not made any money. We do have a bank account, but the only money is money from our personal funds which we used to pay for hosting and incorporating company etc. At the start we went through the registration for Corporatoin Tax purposes and have email confirmation, and a email from HMRC acknowledging and saying if any further information required, they will contact us. We didnt hear further. We now come to close the company (business just didnt go anywhere, ended up having no time for it etc.) and when we go to log into the Government Gateway to find out what the requirements are, there is a notification that we are not registration for Coporation Tax purposes. We want to ensure we do it right. It seems as though before we do the forms with CoHse we have to make sure HMRC know about the company closing. Do we need to file final accounts (we dont need to yet for CoHse purposes), as we have effectively not traded? How can we tell HMRC without having to register for Corporation Tax (which thought we had done, but it seems not)? Thanks so much

Hi Carrot Cake,
If:
•    the Company has not traded, 
•    you have not set up the government gateway or registered for Corporation Tax
•    have no UTR number 
then there is no further action to take . 
We are assuming you are only going to file dormant accounts on Companies House.
If you require confirmation you will need to either contact us by phone or post.
Full details are available at: Corporation Tax: general enquiries
We will then be able to check if there is a record of the Company on our systems and further action you may need to contact. 
Corporation Tax is self-assessed and if you require further support you will need to speak to an agent/accountant. 
   
Thank you

Hi Carrot Cake 
For clarity, you have clearly stated in your post that you are a limited company and that you went through the ‘registration’ process when starting up. This would have included signing up for Corporation Tax as a service on your Business Tax Account, and therefore you would have been issued with a Unique Taxpayer Reference (UTR).
If this is the case and your company has never traded then you should fill out the form on Tell HMRC your company is dormant for Corporation Tax; as taking no action may result in HMRC issuing an Objection to Strike-off.
Thanks