Business tax – guidance

Corporation Tax: mandatory online filing and the end of a company's life

HMRC's approach to mandatory online filing at the end of a company's life.


Companies tend to have trouble producing full Company Tax returns at the end of their lives. They face further specific problems during any form of formal ‘winding up’ and the move to mandatory online filing brings these issues into sharp focus. For this reason, insolvent companies in any form of formal winding up or administration procedure are exempted from the requirement to file online. But that exemption does not apply to companies moving towards informal striking off or during a solvent Members’ Voluntary Liquidation (MVL).

These cases present some practical difficulties. This guidance sets out the issues and gives detailed guidance about the approach that HM Revenue and Customs (HMRC) will take in dealing with them.