HMRC publish guidance on “What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes”.
The guidance has been updated “to include information about when a dissolved company has been struck off the Companies House register”. Some old material has also been deleted.
The guidance as a whole is given under the following headings:
- Winding up your company and Corporation Tax
- If you don’t pay Corporation Tax
- Selling your company as a going concern and Corporation Tax
- Closing your company or organisation, selling the assets and Corporation Tax
- Once your company has been struck off