One of the most important steps in closing a UK limited company is notifying HMRC and settling all outstanding tax liabilities. Failing to do this correctly before applying for strike-off can lead to penalties, investigations, and delays. Here is a complete checklist of what you need to do.
Why HMRC notification matters
When you apply to Companies House for voluntary strike-off, Companies House notifies HMRC. If HMRC has any outstanding queries or believes the company owes tax, it can object to the strike-off. This will halt the process and force you to deal with HMRC before proceeding.
Getting ahead of this — notifying HMRC yourself before you file DS01 — avoids surprises and demonstrates good faith.
Corporation Tax
File a final CT600
You must file a Corporation Tax return (CT600) for the final accounting period — the period from the end of your last full accounting year up to the date the company ceased trading.
The return must be filed within 12 months of the end of the accounting period. However, any Corporation Tax owed must be paid within 9 months and 1 day of the period end.
Write to HMRC Corporation Tax Services
Send a letter to HMRC Corporation Tax Services (BX9 1AX) notifying them that the company has ceased trading. Include:
Company name and number
Unique Taxpayer Reference (UTR)
Date trading ceased
Your intention to apply for voluntary strike-off
Close the Corporation Tax record
HMRC will close the company's Corporation Tax record once the final CT600 is filed and any outstanding tax is paid.
VAT (if registered)
File final VAT return
Submit the final VAT return for the period up to the date the company ceased trading. Make sure this is filed and any VAT owed is paid.
Apply for VAT deregistration
Apply to deregister from VAT online via your VAT online account, or by submitting form VAT 7. You must do this within 30 days of the date the company ceased making taxable supplies.
HMRC will confirm deregistration and give you a deregistration date. Keep records for 6 years after deregistration.
PAYE and payroll (if you have employees)
Run final payroll
Submit a final Full Payment Submission (FPS) to HMRC for your last pay period. Mark it as the final submission.
Submit an Employer Payment Summary (EPS)
Submit an EPS with the 'final submission' indicator ticked, confirming you have stopped paying employees.
Deregister as an employer
Notify HMRC that you want to close your PAYE scheme. You can do this online or by calling the HMRC Employers Helpline (0300 200 3200).
Pay any outstanding PAYE, National Insurance, and student loan deductions before deregistering.
Construction Industry Scheme (CIS)
If your company was registered under CIS (as a contractor or subcontractor), notify HMRC and submit any outstanding CIS returns before striking off.
Other considerations
Employee redundancy
If you are making employees redundant as part of the closure, you must:
Give the correct notice period
Pay statutory redundancy (if applicable — minimum 2 years' service)
Issue P45 forms
Notify the Redundancy Payments Service if 20 or more employees are made redundant
Business bank account
Do not close your business bank account until all tax payments are made and all refunds (VAT repayments, R&D tax credits) have been received.
Records retention
Even after the company is struck off, you must keep financial records for:
6 years for most business records
Permanently for some documents (share certificates, board minutes on major decisions)
Summary checklist
File final Corporation Tax return (CT600)
Pay all outstanding Corporation Tax
Notify HMRC Corporation Tax Services in writing
File and pay final VAT return (if VAT-registered)
Apply for VAT deregistration (if VAT-registered)
Submit final FPS and EPS (if PAYE registered)
Deregister as employer (if PAYE registered)
Pay all outstanding PAYE/NI
Submit final CIS returns (if CIS-registered)
Issue P45s to all employees
Retain records for 6 years
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