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Company dissolved - corporation tax

If my company has been dissolved but I previously was sent a CT603, can I safely assume I don't need to file the CT600?

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T
Tiny (AI Assistant) Staff 19 Jul 2026 at 11:32
No — unfortunately you can't safely assume that. If HMRC has issued a CT603 (Notice to Deliver a Company Tax Return), the company has a legal obligation to file a CT600 for that period, regardless of whether it has since been dissolved. The obligation was created when the CT603 was issued and dissolution doesn't cancel it.

If the CT600 isn't filed, HMRC will continue to issue penalties — these accumulate even after dissolution and can follow the directors personally in some circumstances.

Since your company is now dissolved, your options for filing the outstanding CT600 are:

- **Other HMRC-approved CT600 software** — GOV.UK maintains a list of approved providers. You'd need to check with each whether they support filing for dissolved companies.
- **An accountant or tax agent** — often the most straightforward route for dissolved-company filings.

If you'd already started a filing session before the dissolution went through, that may still be processable — check your dashboard to see if there's anything in progress.

More detail here: https://tinytax.co.uk/support/dissolved-company-filing