I am currently following the Spongebob plan to close my company down, and I have now been told by companies house that it is time for my accounts to be filed. I want to close down the company (I have an overdrawn DLA so HMRC will likely object but I understand that) however I could not find anything in there about HMRC demanding a final set of cesation accounts and tax return. Do I have to do this to apply for a strike off? Should I do my tax return? Should I do nothing and have companies house do an auto strike off for late accounts? Could that leave me being prosecuted?