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Posted Thu, 22 Aug 2024 22:20:27 GMT by Andrew2024
Can we still apply for VAT refund if our company has been struck off (closing down)? What should we do to comply with the relevant rules if we could? Is there any detailed guidance? Thanks.
Posted Fri, 30 Aug 2024 08:07:06 GMT by Jay Cooke
https://www.gov.uk/government/publications/vat-reclaim-or-claim-vat-relief-on-cancelling-vat-registration-vat427 If the company has been struck off then it may not have a bank account, the VAT refund belongs to the company not the shareholders, so if the bank has been closed HMRC will struggle to write a cheque to an individual Director.
Posted Mon, 02 Sep 2024 14:03:12 GMT by HMRC Admin 17 Response

Hi
Andrew2024,

When a limited company is dissolved, its assets pass to the Crown under Section 654 of the Companies Act 1985 as ‘Bona Vacantia’ (meaning ownerless property).

For further information on how to apply for a reclaim of these monies please refer to the Bona Vacantia web site

Latest from Bona Vacantia .

Thank you .


 

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