Closure workflow

CT600 final period workflow for closing companies.

When a company stops trading, is wound up, or applies for strike off, the CT600 file needs more than a final profit figure. Practices need final accounts, Corporation Tax payment control, HMRC correspondence, and a clear evidence trail for the last accounting period.

Why final-period CT600 work is easy to mishandle

Closure cases often arrive as a short client message: "The company has stopped trading. Can we close it?" The tax workflow is rarely that short. GOV.UK guidance on striking off says the company must send final statutory accounts and a Company Tax Return to HMRC, state that these are the final trading accounts, and pay Corporation Tax and other outstanding tax liabilities.

The practical risk is timing. The last normal accounting period, any stub period, Companies House strike-off steps, HMRC notices, final payments, and client approval can move at different speeds. A good CT600 workflow keeps those facts visible before anyone tells the client the company is finished.

The three closure facts to establish first

Start with the legal and trading facts, not the software screen. The file should identify whether the company has merely stopped trading, is dormant for Corporation Tax, is applying for voluntary strike off, is being wound up, or has been sold. Each route can change the documents, dates, and client messages.

  • Trading cessation date and whether any income or assets remain after that date.
  • The accounting period covered by the final accounts and CT600.
  • Whether HMRC has issued a notice to deliver a Company Tax Return for the relevant period.

Final accounts and CT600 alignment

The final CT600 should tie back to final statutory accounts and tax computations. Do not treat closure as a reason to loosen the normal review. Capital allowances, balancing charges or allowances, losses, director loans, dividends, payroll balances, VAT, PAYE, and disposal proceeds can all matter more in a final period than in an ordinary year.

If there is a short final period, check the accounts period and Corporation Tax accounting period carefully. Final-period mistakes often come from copying the previous annual workflow without reviewing whether the period is shorter, whether activities ceased part-way through, or whether post-cessation receipts need attention.

Strike off is not a substitute for tax clearance

Companies House strike-off steps and HMRC Corporation Tax obligations are connected in practice, but they are not the same control. GOV.UK tells companies applying for strike off to prepare final accounts and a Company Tax Return, file them with HMRC, and pay outstanding liabilities.

HMRC also has specific guidance for online filing at the end of a company's life, including cases where the company asks HMRC to agree to striking off before the statutory filing date for the last normal accounting period return. Keep the request, HMRC response, and period reasoning with the CT600 file.

Practice checklist before signing off a final CT600

  • Confirm cessation, dormancy, sale, liquidation, or voluntary strike-off route.
  • Check the accounting period and whether a short period or stub period exists.
  • Prepare final statutory accounts and tax computations in iXBRL where required.
  • Review capital allowances, balancing charges, losses, close company loans, dividends, and payroll balances.
  • Confirm Corporation Tax payable, payment deadline, payment reference, and interest risk.
  • Keep client approval that the accounts and CT600 are final trading accounts.
  • Store HMRC notices, correspondence, submission response, and strike-off evidence together.

How Robocount helps with closure cases

Robocount keeps the CT600, computation, iXBRL attachments, supplementary-page checks, review notes, and submission evidence in one browser-based workflow. That matters when a final-period file needs to explain why the return is final, what period it covers, and what evidence the practice relied on.

  • Clear CT600 preparation flow for final and short-period cases.
  • Review trail for accounts, computations, supplementary pages, and client approval.
  • Post-filing evidence for HMRC acknowledgement, payment follow-up, and amendment risk.
  • Useful structure for practice teams, directors, API workflows, and AI-assisted preparation.

FAQ

Does a company need a CT600 when it is closing?

GOV.UK guidance on voluntary strike off says final statutory accounts and a Company Tax Return must be sent to HMRC. The exact filing position depends on the company's facts and any HMRC notice to deliver a return.

Is a dormant company the same as a closed company?

No. A company can stop trading and become dormant for Corporation Tax while still existing at Companies House. Closure, strike off, liquidation, and dormancy have different practical steps.

What evidence should an accountant keep for a final CT600?

Keep the cessation date, final accounts, computation, CT600, supplementary-page review, client approval, HMRC submission response, payment evidence, and any strike-off or HMRC correspondence.

Useful official references

This guide is general product and filing workflow information, not tax advice. Check current HMRC guidance and the company's facts before filing, closing, or applying for strike off.