How do I declare on the CT600 return that the company has ceased trading?

Article ID: 2523
Last updated: 01 Jul, 2016

HMRC are usually able to pick this information up from the Companies House website automatically (as long as the necessary actions have been completed to inform Companies House). When Companies House have been informed and HMRC have picked up this information from them, this will disable the UTR issued to the company (meaning that no further submissions can be made online).

If you wish to notify HMRC separately then unfortunately there is no way of doing this on the tax return itself, as there is no box provided by HMRC for this.

The only method is to send a cover letter to HMRC explaining the situation alongside the form DS01, so that they can then update their records accordingly. In order to retrieve the form DS01, click on the link for the HMRC webpage Striking off application by a company. Once complete, the information will need to be sent to this address:

HMRC, Corporation Tax Services
PO Box 29997
Glasgow
G70 5AB

Article ID: 2523
Last updated: 01 Jul, 2016
Revision: 6
Views: 2280
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folder Tax Return Production -> CT600 Corporation Tax Return