6 months old account

Good Boy

Dear all,

I have a client, who had just run a company for 6 months, so can I just submit an abbreviated accounts to companies house. or do I have to whole set of accounts for him. and also there is no income, only liabilities and overheads.

Looking forward to receiving your advised.

Thank you.

Good boy

Monsoon

Does he plan to have the company removed from the register?

If so, all he needs to do is file form DS01 with companies house. They won't want any accounts or annual returns once that form has gone in.

You will need to file a CT600 with HMRC. You might get away with Writing them a letter saying the company had no income and thus has no tax liability, but I would double check with them first, as if they think they might be owed tax, they may block the strike off with companies house.

If he plans on keeping the company, accounts and tax returns will need filing as normal.

Good Boy

Dear Monsoon,

Thank you for your reply, but he was running company for last two years in loss, and he dissolved in third financial year.

What do you recon now?

Monsoon

If the company is dissolved, it's dead. It can't file anything.

Good Boy

Thank very much, but companies house sent him a reminder letter for submit accounts

Monsoon

If they sent him a letter, then it's not dissolved. Dissolved has a very specific meaning, in that the company has been dissolved at companies house. If by 'dissolved' you mean he's just not using the company any more, then that is totally different. It is important that your get your terminology correct.

If the company is still active at companies house, then my first response stands. The issue is less about what Companies House want, but more about what HMRC will want.

If he wants to get rid of the company he must file form DS01 at companies house, after which point they will not ask him to file anything. However he must have his affairs in order before then, especially finalising things with HMRC and dealing will assets of the company etc.

Good Boy

Thank you very much for your help. Yes, you were right about that He don't have to file anything and his company already been dissolved and that's what I told him and he goes he received reminder letter from companies house.

Sorry for all the confusion and thank you very much.