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 @AdamsWinter.

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 @AdamsWinter Prepares

@AdamsWinter 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 @AdamsWinter

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 @AdamsWinter home page
2. Search for your company name or number in the search box
3. Select your company from the results

Option A: Setting Final Return Dates from the Dashboard

If your next accounting period appears on the dashboard:

1. Select your next accounting period end date from the dropdown (this will be a future 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

Option B: Using the Direct Link (If Your Next Period Isn't Visible Yet)

If your next accounting period doesn't appear on the dashboard yet — for example, because the full year hasn't ended and the filing window hasn't opened — you can use this direct link to start filing with custom dates:

File CT600 with custom dates

This takes you straight to the CT600 filing form with editable date fields. Search for your company, then enter your final 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 @AdamsWinter, 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. @AdamsWinter 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.

Do I need to mark my accounts as "final" in TinyTax?

No — there is no specific "final accounts" label or checkbox in TinyTax. The way you indicate these are final accounts is by setting the period end date to the date your company ceased trading. The short accounting period itself communicates to Companies House and HMRC that trading has stopped.

For HMRC, you should send a separate letter to notify them that this is your final corporation tax return and that the company is ceasing to trade. There is no dedicated online form for this — a brief letter to HMRC Corporation Tax Services is the standard route. You can send it by post or through your HMRC online account.

Companies House learns the company is closing via your DS01 striking-off application, not via any indicator in the accounts themselves.