Company Struck Off or Dissolved? You May Still Need to File a CT600

Your company has been struck off the Companies House register — or you're planning to dissolve it. Is that the end of your tax obligations? Not necessarily.

Many directors are surprised to discover that HMRC can still pursue corporation tax from a dissolved company, and that unfiled CT600 returns don't disappear just because the company does.

The Difference Between Struck Off and Dissolved

Voluntary strike-off (DS01)

You apply to Companies House to close your company via form DS01. After a 3-month notice period, the company is dissolved and removed from the register.

Compulsory strike-off

Companies House strikes off your company because you haven't filed your confirmation statement or annual accounts. This is an administrative action, not a tax clearance.

Key point

Neither type of strike-off clears your corporation tax obligations. HMRC and Companies House are separate bodies — dissolving at Companies House doesn't settle your HMRC account.

When You Still Need to File a CT600

You must file a CT600 for every accounting period up to the date of dissolution, including:

1. The final period

From the start of the last accounting period to the date of dissolution. Even if the company did nothing and had zero income, HMRC expects a return.

2. Any missing earlier periods

If you have unfiled CT600 returns from previous years, those obligations still exist. HMRC can and does issue penalties for missing returns — even after dissolution.

3. Informal strike-off (compulsory)

If Companies House struck you off for not filing accounts, you almost certainly also have outstanding CT600 returns. HMRC will have noted this.

What Happens If You Don't File

HMRC penalties continue

Late filing penalties accumulate even after dissolution:

1 day late: £100
3 months late: Another £100
6 months late: 10% of unpaid tax (minimum £500)
12 months late: Another 10% of unpaid tax (minimum £1,000)

These penalties attach to the company, but HMRC can pursue directors personally in certain circumstances.

HMRC can object to strike-off

If you apply for voluntary dissolution (DS01), HMRC can object if you have outstanding tax returns or unpaid tax. This blocks the dissolution until you've sorted your tax affairs.

HMRC can restore the company

Even after dissolution, HMRC can apply to the court to restore the company to the register — specifically to collect unpaid corporation tax. They have 6 years from dissolution to do this.

Personal liability

In extreme cases (fraud, phoenix companies, or where directors extracted assets before dissolution), HMRC can pursue directors personally for the company's tax debts.

How to File a CT600 for a Dissolved Company

If the company is still on the register

File your CT600 as normal, covering the period up to the cessation date. Then proceed with dissolution.

If the company has already been dissolved

You have two options:

Option 1: Administrative restoration Apply to Companies House to restore the company. This is cheaper and simpler than court restoration. You'll need to:

File all outstanding accounts with Companies House
Pay any outstanding fees
File all outstanding CT600 returns with HMRC
Pay any corporation tax and penalties due
Once everything is cleared, re-apply for dissolution

Option 2: Let HMRC restore it If HMRC restores the company (they apply to court), you'll face:

Court costs (HMRC's costs, potentially £3,000+)
All outstanding penalties
Interest on unpaid tax
A much more adversarial process

Option 1 is always preferable if you know you have outstanding obligations.

The Final CT600: What to Include

Your final CT600 covers the period from the start of the last accounting period to the cessation date. Key things to include:

Cessation date

The date the company ceased trading (which may be before the dissolution date). Enter this in the CT600 period end.

Final accounts

You'll need accounts for the final period. For a company with minimal activity, these might show:

Cash at bank (to be distributed)
Any final creditors
Retained profits/losses

Capital distributions

If the company distributed assets to shareholders on winding up:

Distributions up to £25,000: Can be treated as capital (potentially lower tax for shareholders)
Distributions over £25,000: Must go through a formal members' voluntary liquidation (MVL) for capital treatment

Terminal loss relief

If the company made a loss in its final 12 months of trading, you can carry back that loss to offset profits from the previous 3 years (not just the usual 1 year). This could generate a corporation tax refund.

The DS01 Process: Step by Step

If you want to dissolve your company properly:

Stop trading and settle all debts
File all outstanding CT600 returns with HMRC
Pay all corporation tax owed
File all outstanding accounts with Companies House
Notify HMRC that the company has ceased trading (call 0300 200 3410)
Wait for HMRC clearance — they'll confirm no objection to strike-off
Apply for strike-off via DS01 (all directors must agree)
Wait 3 months for the notice period
Company dissolved and removed from the register

Taxpipe can help with steps 2-3. File your final CT600 for just £59 — including the cessation period calculations.

Common Scenarios

"My company was dormant the whole time"

Even dormant companies need to file CT600 returns (nil returns). If you never filed, you'll have accumulated penalties. File the outstanding returns to stop further penalties accruing.

"I forgot about the company for years"

This is more common than you'd think. Check your HMRC business tax account for outstanding obligations. You may be able to appeal some penalties on "reasonable excuse" grounds.

"HMRC sent me a letter about a dissolved company"

Take it seriously. HMRC is likely preparing to either:

Pursue you for outstanding returns
Object to your strike-off application
Apply to restore the company

Respond promptly — ignoring it makes everything worse.

"There was money in the bank when it was struck off"

Assets of a dissolved company pass to the Crown (bona vacantia). You'll need to restore the company to reclaim them — and file all outstanding returns as part of that process.

Frequently Asked Questions

How long after dissolution can HMRC chase me?

HMRC has 6 years from dissolution to apply to restore the company. For fraud cases, there's no time limit.

Can I file a CT600 for a dissolved company without restoring it?

No. The company must be on the Companies House register to file with HMRC. You need to restore it first.

What if the company had no income at all?

You still need to file nil CT600 returns. No income doesn't mean no filing obligation.

How much does company restoration cost?

Administrative restoration at Companies House costs £100 plus any outstanding filing fees. Court restoration (if HMRC applies) can cost £3,000+ in court fees.

Will filing late CT600 returns trigger an HMRC investigation?

Not automatically. HMRC typically just wants the returns filed and any tax paid. However, if the returns show underpaid tax, they may look more closely.

Need to file a final CT600 before dissolving your company? Start your filing with Taxpipe — just £59, handles cessation periods and terminal loss relief automatically.