How to File Final Returns When Your Company Has Ceased Trading

How do I file my final returns for a closing company? When closing your limited company, your filing obligations depend on your specific situation — whether accounts are overdue, whether HMRC has issued a Notice to Deliver a CT600, and whether your company has been trading or dormant. This guide explains how to file your final CT600 and accounts using TinyTax.

Before You Start

Before filing your final returns, you should:

1. Cease trading - Stop all business activity
2. Pay all debts - Clear any outstanding creditors
3. Distribute assets - Pay any remaining funds to shareholders
4. Close bank accounts - After final transactions

What You May Need to File

Depending on your situation, you may need to file:

• Both a final CT600 (to HMRC) and final statutory accounts (to Companies House), or
• Only a final CT600 (if Companies House accounts aren't yet due and the company is struck off first), or
• Only dormant accounts to Companies House (if dormant and HMRC hasn't required a CT600)

What TinyTax Prepares

TinyTax generates three documents for your final filing:

• CT600 — your Corporation Tax return (filed to HMRC)
• Tax Computation — shows how your tax liability was calculated (attached to your CT600)
• Statutory Accounts — your formal company accounts (filed to Companies House AND attached to your CT600)

The same statutory accounts are submitted to both HMRC and Companies House — you don't need to prepare them twice.

Step 1: Start the Strike-Off Process

Apply to strike off your company via Companies House:

1. Go to GOV.UK Strike Off Service
2. Complete form DS01 online (£10 fee)
3. Companies House will publish the application in the Gazette

Step 2: Set Up Your Final Period in TinyTax

Your final accounting period will typically be shorter than 12 months - from the day after your last filed accounts to the date you ceased trading.

Finding Your Company

1. Go to the TinyTax home page
2. Search for your company name or number in the search box
3. Select your company from the results

Setting Final Return Dates

1. Click the Accounting Period dropdown — it usually defaults to your last filed period, so scroll down and select the next period (which will have a future end date)
2. A modal will appear saying "This period hasn't ended yet"
3. Click
   Set final return dates
4. You can now edit the period dates

Entering Your Final Period Dates

Set the dates to match your final accounting period:

• Period start: The day after your last filed accounts ended
• Period end: The date trading ceased (or your chosen closure date)

Step 3: Complete Your Final Returns

For Dormant Companies

If your company was dormant (no trading activity), select Dormant company as the company type. You'll only need to confirm there was no activity during the period.

For Trading Companies

If your company traded during the final period:

1. Select Trading company as the company type
2. Enter your final profit and loss figures
3. Enter your closing balance sheet (typically showing zero or minimal assets after distributions)
4. Complete the tax calculation

Step 4: Submit to HMRC and Companies House

Your final returns are submitted separately to each authority:

HMRC Submission

Click to file your CT600 with HMRC. This submission includes:

• Your CT600 return
• Tax computation
• Statutory accounts (as an attachment)

Companies House Submission

Click to file your statutory accounts with Companies House.

- Once both submissions are accepted, your filing obligations are complete.

After Filing

Once your final returns are filed and accepted:

1. Keep records - Store copies of all filed documents for at least 6 years
2. Monitor the Gazette - Check for any objections to the strike-off
3. Wait for dissolution - The company will be dissolved approximately 3 months after the DS01 was filed (if no objections)

Common Questions

How do I change the accounting period end date?

If your company has ceased trading and you need to set a custom period end date in TinyTax, use the "Set final return dates" feature:

1. Select your next accounting period end date from the dropdown — even if it's in the future
2. A modal will appear saying "This period hasn't ended yet"
3. Click
   Set final return dates
4. Edit the Period end to the date your company ceased trading

This lets you file for a shortened final period (e.g. 6 months instead of 12) without needing to change your Accounting Reference Date with Companies House first.

What if my company has been dormant for multiple years?

If you have unfiled dormant years, you may need to file accounts for each outstanding period. TinyTax will show any outstanding periods on your dashboard.

Can I file final accounts for a period that hasn't ended yet?

Yes - if you're closing your company mid-year, use the "Set final return dates" feature to specify your actual closure date rather than waiting for the full accounting period to end.

What happens if I don't file?

Your obligations depend on whether HMRC has issued a Notice to Deliver a CT600:

• If HMRC issued a notice: Late filing penalties may apply for unfiled CT600s, and HMRC may estimate your tax liability
• If no notice was issued: There's no penalty for not filing a CT600 (common for dormant companies)

For Companies House accounts, if the company is struck off before the filing deadline, Companies House typically won't pursue unfiled accounts as there's no longer a company to file against.

"There's no Start Filing button — the dashboard shows 'Too early'"

If your next accounting period hasn't ended yet, TinyTax shows a Too early badge instead of the Start Filing button. This is designed to prevent accidental early filings — but it also affects companies that have ceased trading and need to file a shortened final period before the period technically ends.

To start the filing process from a "Too early" period:

1. On your dashboard, find your company row and click the › chevron button on the far right of the row
2. In the details panel that opens, scroll down and click CT600 with custom dates
3. You'll be taken into the filing form where you can set your own period start and end dates
4. Set the period end to the date your company ceased trading (or your chosen closure date)
5. Continue with the filing as normal — select company type, enter figures, and submit

This lets you file a shortened period without waiting for the period to officially end and without needing to change your Accounting Reference Date with Companies House.