Guidance

Filing online for Corporation Tax at the end of a company's life

Find out about producing Company Tax Returns, mandatory online filing and legal exemptions at the end of a company's life.

• From: HM Revenue & Customs
• Published: 13 June 2011
• Last updated: 1 April 2026
  Show all updates

  1. 1 April 2026

     Updated following the closure of the 'File your accounts and Company Tax Return' HMRC online service on 31 March 2026.

  2. 12 June 2017

     This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.

  3. 19 April 2017

     This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.

  4. 13 June 2011

     First published.

Documents

Corporation Tax: online filing at the end of a company’s life

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Details

At the end of a company’s life you may have:

• difficulty producing full Company Tax Returns
• problems with mandatory online filing

For this reason, there’s a legal exemption for insolvent companies who do not have to file online. This guide explains:

• who must file a Company Tax Return online
• when a legal exemption applies
• examples of HMRC’s approach in dealing with cases