Guidance

Corporation Tax: online filing 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.

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Details

At the end of a company’s life you may have difficulty in producing full Company Tax Returns and have problems with mandatory online filing. For this reason, there’s a legal exemption for insolvent companies who don’t have to file online.

This guide explains:

  • who must file a Company Tax Return online
  • when a legal exemption applies
  • examples of HM Revenue and Customs approach in dealing with cases
Published 13 June 2011
Last updated 12 June 2017 + full page history
  1. This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.
  2. This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.
  3. First published.