Final CT600 when closing a limited company: steps and dates

In short: Before you apply to strike off a solvent company with form DS01, GOV.UK says you must send HMRC final statutory accounts and a Company Tax Return (CT600) and pay all Corporation Tax (GOV.UK: Strike off your company: closing it down). The final accounting period ends on the day trading stops. Companies House doesn't need the final accounts, and DS01 costs £13 online. For a straightforward final period, Taxley prepares and files the final CT600 with its iXBRL accounts and computation for £44.50 (promotion price until 31 Dec 2026; £89.00 from 1 Jan 2027) with micro-entity accounts; it doesn't file DS01 or terminal loss claims.

A final period is usually shorter than 12 months, so check its dates with the Corporation Tax deadline calculator, or take the 30-second check to see whether Taxley fits your company.

Do you need to file a final company tax return when closing a limited company?

Yes: a company closing by voluntary strike-off must file final accounts and a final CT600 with HMRC, and pay its Corporation Tax, before it applies to Companies House. GOV.UK's close-down guidance says to file the final accounts and return, state the company will soon be struck off, and pay all Corporation Tax and any other outstanding tax (GOV.UK: Strike off your company: closing it down).

GOV.UK also says you do not have to file final accounts with Companies House. Companies House removes the company from the register; HMRC closes the tax record and, as a creditor, must be sent a copy of the DS01 application (Companies House: Striking off or dissolving a limited company). The CT600, accounts and confirmation statement guide explains the same split in a normal year.

When does a company's final accounting period end?

The final accounting period ends on the day the company stops trading, even when that falls part-way through its financial year. Section 10 of the Corporation Tax Act 2009 ends an accounting period on the first of several events, including "the company starting or ceasing to trade" (CTA 2009 s10), and HMRC's manual lists the same trigger (CTM01500).

A company with a 31 March year end that stops trading on 30 September therefore files a final return for 1 April to 30 September, with the tax due 9 months and 1 day after the period ends and the return due 12 months after it if the final accounts are made up to that date. The shorter period also shrinks the £50,000 and £250,000 marginal relief limits proportionately, so a modest final-period profit can miss the 19% small profits rate.

Another accounting period follows only if the company still has income. A company with no trade and no other income is usually dormant for Corporation Tax (GOV.UK: Dormant for Corporation Tax). One that still earns bank interest stays within the charge to tax, so a new period starts straight after the trading one, and a later gain on selling an asset also starts one (CTA 2009 s9).

Should you strike off with DS01 or use a members' voluntary liquidation?

Voluntary strike-off with form DS01 is usually the cheaper way to close a solvent company, and a members' voluntary liquidation (MVL) is the formal alternative. GOV.UK offers both routes to a company that can pay its bills, and says striking off is usually the cheapest way to close it (GOV.UK: Closing a limited company).

DS01 costs £13 online or £18 on paper, the Companies House fees in force since 1 February 2026, and a majority of the directors must sign it, or both directors if there are only two (Companies House guidance; DS01 form). A company that can't meet the strike-off conditions has to use voluntary liquidation instead. Under strike-off the directors run the closure themselves, including the final CT600 and the tax payment.

An MVL hands control to an authorised insolvency practitioner as liquidator, after the directors declare that the company can pay its debts within 12 months (GOV.UK: Liquidate a company you no longer want to run). Accounting periods then end when the winding-up starts, after each 12 months, and when the winding-up is complete (CTM01520).

In what order do you close a company and file the final CT600?

Stop trading first, settle HMRC and distribute the assets next, and apply to strike off last. A company can only apply if, in the last 3 months, it has not traded, sold off any stock or changed its name, and it must not be threatened with liquidation or have an agreement with creditors, such as a Company Voluntary Arrangement (GOV.UK: Strike off your company from the Companies Register).

In those 3 months Companies House allows only activity needed to apply, to conclude the company's affairs (such as settling business debts) or to meet a statutory requirement, so the final CT600 and the tax payment can be dealt with while the company waits. Applying when the company isn't eligible is an offence.

Step 1: Stop trading and close PAYE

Record the date trading stops. If there are staff, tell HMRC straight away, send a final payroll submission marked "Final submission because scheme ceased" and give each employee a P45 (GOV.UK: Stop being an employer).

Step 2: Cancel the VAT registration

Cancel within 30 days of stopping trading or risk a penalty, then send a final VAT Return up to the cancellation date (GOV.UK: Register for VAT: Cancel your VAT registration).

Step 3: Tell HMRC the company has stopped trading

Once the company has stopped trading and has no other income, such as bank interest, use HMRC's dormant-company service, which asks for the company's UTR and the date trading stopped (GOV.UK: dormant for Corporation Tax). Afterwards no further return is due unless HMRC asks for one or trading restarts (GOV.UK: Tell HMRC your company is dormant for Corporation Tax); see the dormant company tax return guide.

Step 4: File the final accounts and CT600

File final accounts, computations and a CT600 with HMRC for the period ending on the day trading stopped, stating that they're the final trading accounts. An earlier year still outstanding needs its own return.

Step 5: Pay the tax and collect any refund

Pay all tax owed and collect any repayment first: HMRC cannot process or issue refunds to a dissolved company. See how to pay Corporation Tax.

Step 6: Distribute the assets and close the bank account

Share out the remaining assets among the shareholders and close the bank accounts before applying. Anything left at dissolution passes to the Crown.

Step 7: Apply with DS01 and send copies within 7 days

Apply once the 3-month condition is met, then within 7 days send a copy to members, creditors, employees, pension fund managers or trustees, and any director who didn't sign. If nobody objects, the company is struck off at least 2 months after the Gazette notice (Companies House: Striking off or dissolving a limited company).

Closing a company: which filings, to whom, and when (fees and rules checked on 24 September 2026)

What are the final CT600 dates if trading stops on 30 September 2026?

A company with a 31 March year end that stops trading on 30 September 2026 has a final accounting period of 1 April to 30 September 2026, with tax due by 1 July 2027 and the CT600 due by 30 September 2027. The example assumes final accounts made up to 30 September 2026 and an HMRC notice to deliver issued in the normal way.

For a company that stops trading on 30 September 2026, the legal deadlines fall after the company could already be dissolved, so the DS01 application is the practical deadline. The company can apply from January 2027, after 3 months without trading, and could be dissolved from March 2027, 2 months after a Gazette notice. Both CT600s, both tax payments and the Companies House accounts for the year to 31 March 2026, due by 31 December 2026, therefore belong before the application. The 183-day period cuts the marginal relief limits to 183/365 of the full amounts, £25,068.49 and £125,342.47, counting days as HMRC's manual says (CTM03930). With no associated companies or dividend income, a £30,000 final-period profit bears £6,069.86 of Corporation Tax (£7,500 at 25% less £1,430.14 marginal relief), not £5,700 at 19%.

A notice served late can move the filing date to 3 months after the notice (FA 1998 Sch 18 para 14). Corporation Tax deadlines explained covers the normal rules.

How is money taken out of a struck-off company taxed?

Distributions to shareholders before a strike-off get capital treatment under a special rule only if they total £25,000 or less. Section 1030A of the Corporation Tax Act 2010 covers distributions in respect of share capital made in anticipation of a strike-off: they are not treated as distributions if the company intends to collect what it's owed and pay its debts, and they total no more than £25,000 (CTA 2010 s1030A).

Above £25,000, GOV.UK says the amount is treated as income and Income Tax is due; otherwise Capital Gains Tax may be due through Self Assessment (GOV.UK: Strike off your company: closing it down). Section 1030B reverses the capital treatment if, 2 years after the distribution, the company hasn't been dissolved or hasn't collected what it's owed and paid its debts.

A members' voluntary liquidation has its own anti-avoidance rule. Section 396B of the Income Tax (Trading and Other Income) Act 2005 taxes winding-up distributions made on or after 6 April 2016 as income when four conditions are all met, including a shareholder with at least a 5% interest who carries on a similar trade or activity within 2 years (CTM36305). Whether the rule applies depends on the facts.

What if the company made a loss in its final year?

A company that stops trading with a loss may be able to claim terminal loss relief, which extends the usual 12-month carry-back to 3 years for losses in the trade's final 12 months (CTA 2010 s39).

GOV.UK says the claim goes on the final tax return, and the repayment has to arrive before dissolution, because HMRC cannot issue refunds to a dissolved company and a later refund passes to the Crown. Taxley works out a 12-month trading loss carry-back but not a terminal loss claim, so it can't file a final return that needs terminal loss relief yet. The loss schedule guide covers ordinary loss claims.

Can you file a final CT600 with Taxley?

Yes, for a straightforward final period: Taxley prepares and files the CT600, iXBRL accounts and computations for a final trading period shorter than 12 months, with the reduced marginal relief limits, and a nil return for any dormant period HMRC asks about, using the company's own Government Gateway login.

HMRC's own filing service closed on 31 March 2026, so returns are now filed through commercial software (GOV.UK: Closure of HMRC's file-your-accounts-and-tax-return service). Taxley doesn't file DS01, and doesn't support companies in liquidation or administration or terminal loss claims. Taxley's accounts don't include a note that the company has stopped trading or isn't a going concern, so check carefully whether your final accounts need one. See the pricing page for the fee per return, or start your final return.

Frequently asked questions

Do I file final accounts with Companies House when striking off?

No. Final statutory accounts and a Company Tax Return go to HMRC, and GOV.UK says you do not have to file final accounts with Companies House. Accounts for an earlier full financial year keep their normal 9-month deadline.

How much does it cost to strike off a company in 2026?

£13 online, or £18 with the paper DS01 form, payable only by cheque or postal order. These Companies House fees have applied since 1 February 2026.

Do I need to file another CT600 after the final one?

Not usually. Once HMRC knows the company is dormant, no further return is due unless HMRC sends a new notice to deliver or trading restarts. A company still earning bank interest isn't dormant for Corporation Tax.

How soon after stopping trading can I apply to strike off?

After 3 months without trading, selling off stock or changing its name, provided the company isn't threatened with liquidation and has no agreement with its creditors.

What happens to money left in the company when it's dissolved?

It passes to the Crown as "bona vacantia" and the bank account is frozen, including any refund HMRC would otherwise have paid. Getting it back means restoring the company to the register.

General information, not personalised tax or legal advice. Fees and dates checked on 24 September 2026; you're responsible for the accuracy of the company's final return.