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 + show all updates
Last updated 12 June 2017 + show all updates
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This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.
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This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.
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First published.