Closing down & dormancy
Yes. HMRC requires a final corporation tax return covering the cessation period, and Companies House requires final accounts, before a company can be safely.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityYes. HMRC requires a final CT600 covering the period up to cessation of trade, with any tax paid, and Companies House needs final accounts if the last full accounts do not already cover that period. Skipping this risks HMRC objecting to strike off or the company being restored later.
What the final return covers
Sequencing with strike off or liquidation
Yes. HMRC requires a final CT600 covering the period up to cessation of trade, with any tax paid, and Companies House needs final accounts if the last full accounts do not already cover that period. Skipping this risks HMRC objecting to strike off or the company being restored later.
The final accounting period runs from the day after the last accounts period ended to the date trading ceased. This is reported on a CT600 marked as the final return, and any corporation tax due must be paid before the company is dissolved.
If the company has unclaimed capital allowances, unused losses or outstanding VAT positions, these need resolving in the final return rather than left open, since a dissolved company cannot amend a return afterwards without restoration.
For a strike off, submit the final accounts and CT600, settle the tax, then wait for HMRC to confirm no objection before filing DS01. For a members' voluntary liquidation, the appointed liquidator typically deals with the final tax position as part of the winding up.
Filing DS01 before HMRC matters are settled is a common cause of objections that delay dissolution by months, so treat the final accounts and CT600 as the first step, not an afterthought.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
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Frequently asked
HMRC can apply to restore the company to pursue the debt, which is more costly than settling it before closure.
Only if the company was already subject to audit; small companies remain exempt in their final period.
No, it must be filed before dissolution while the company still legally exists.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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