dissolving company

rajajang

Free Member
Jun 6, 2008
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how can i dissolve my company while there are 3 years accounts not been submitted to the companies house. and there is small debts i owe to the hmrc. i did try with ds01 but somebody objected.
 

MyAccountantOnline

Business Member
Sep 24, 2008
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UK
myaccountantonline.co.uk
how can i dissolve my company while there are 3 years accounts not been submitted to the companies house. and there is small debts i owe to the hmrc. i did try with ds01 but somebody objected.

Prepare the accounts, submit them to HMRC and Companies House, pay the tax and debts due and then apply to have the Company struck off.
 
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Sep 18, 2013
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INS5104 - Defunct Companies: Company striking off procedure
Action Sequence

All correspondence about company striking off is channelled through Company Extracts Section (CES).

CES acts as the liaison between HMRC and Companies House. It co-ordinates the issue of objections to Companies House.

Objections must be sustained by HMRC. Otherwise recovery proceedings against the company will not be possible because legally it will cease to exist. Subsequent restoration of a dissolved company is a lengthy and costly process.

When HMRC objects to striking off the action by Companies House depends on the nature of the objection

  • if the company still trades, Companies House has a legal obligation to pursue the matter before the courts instead of continuing with the striking off.
  • if there are arrears of tax Companies House will suspend the striking off process until the date advised by the Assessing Office unless the objection is renewed before that date and then every six months. However ‘continued trading’ is not a separate category for objection to striking off.
Company not trading but there is outstanding liability
  1. Object to striking off.
  2. Write to the Recovery Office or APS advising
    • that an objection to striking off has been made
    • the date on which the company will be dissolved unless the objection is maintained.
  1. Review the case one month before the proposed dissolution date and every six months after that for a report of the present position from the Recovery Office.
  2. Ask for the objection to be sustained for a further six months if any arrears remain outstanding. Make sure that CES is advised before the end of the six-month review period if the objection is to be maintained.
 
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