As part of our work to reduce the administrative burden on insolvency practitioners we are improving our process for when Companies House notify HMRC about an insolvent liquidation.
After receiving a notification of liquidation, we will update our system to make these records inactive. This will stop initial and annual notices to file (CT603) being issued, so you will not have to respond to those communications.
We will write and tell you that we have made the company’s Corporation Tax record inactive and provide you with the company’s Unique Tax Reference.
If during the period of liquidation, there’s been no activity giving rise to a charge under Corporation Tax, you will no longer have to submit nil Company Tax Returns or…