Guidance and regulation

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Corporation Tax: trading and non-trading

Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
- From: HM Revenue & Customs
- Updated: 17 February 2020
Corporation Tax: selling or closing your company

What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
- From: HM Revenue & Customs
- Updated: 31 March 2023

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