Filing Final Accounts Before Closing Your Company

Step-by-step guide to filing your final CT600 and accounts before dissolving your limited company. Learn how to set custom period dates for a shortened final return.

Filing Final Accounts Before Closing Your Company

When closing your limited company, you need to file final accounts and a final CT600 return before applying to strike it off. This guide explains how to do this in TinyTax.

Before You Start

Before filing your final returns, you should:

  1. Cease trading - Stop all business activity
  2. Pay all debts - Clear any outstanding creditors
  3. Distribute assets - Pay any remaining funds to shareholders
  4. Close bank accounts - After final transactions
ℹ You can start the strike-off process with Companies House at any point, but you must file your final accounts and CT600 before the company is dissolved.

Step 1: Start the Strike-Off Process

Apply to strike off your company via Companies House:

  1. Go to GOV.UK Strike Off Service
  2. Complete form DS01 online (£10 fee)
  3. Companies House will publish the application in the Gazette
⚠ The strike-off process takes at least 3 months. You have time to file your final returns after applying.

Step 2: Set Up Your Final Period in TinyTax

Your final accounting period will typically be shorter than 12 months - from the day after your last filed accounts to the date you ceased trading.

Finding Your Company

  1. Go to the TinyTax home page
  2. Search for your company name or number in the search box
  3. Select your company from the results

Setting Final Return Dates

  1. Select your next accounting period end date from the dropdown (this will be a future date)
  2. A modal will appear saying "This period hasn't ended yet"
  3. Click
  4. You can now edit the period dates

Entering Your Final Period Dates

Set the dates to match your final accounting period:

  • Period start: The day after your last filed accounts ended
  • Period end: The date trading ceased (or your chosen closure date)
ℹ Example

Step 3: Complete Your Final Returns

For Dormant Companies

If your company was dormant (no trading activity), select Dormant company as the company type. You'll only need to confirm there was no activity during the period.

For Trading Companies

If your company traded during the final period:

  1. Select Trading company as the company type
  2. Enter your final profit and loss figures
  3. Enter your closing balance sheet (typically showing zero or minimal assets after distributions)
  4. Complete the tax calculation
⚠ Remember to include any final transactions like asset disposals or shareholder distributions in your figures.

Step 4: Submit to HMRC and Companies House

  1. Review your submission on the preview page
  2. Click
    to file with HMRC
  3. Click
    to file with Companies House
Accepted
- Once both submissions are accepted, your filing obligations are complete.

After Filing

Once your final returns are filed and accepted:

  1. Keep records - Store copies of all filed documents for at least 6 years
  2. Monitor the Gazette - Check for any objections to the strike-off
  3. Wait for dissolution - The company will be dissolved approximately 3 months after the DS01 was filed (if no objections)

Common Questions

What if my company has been dormant for multiple years?

If you have unfiled dormant years, you'll need to file accounts for each outstanding period before filing your final return. TinyTax will show all outstanding periods on your dashboard.

Can I file final accounts for a period that hasn't ended yet?

Yes - if you're closing your company mid-year, use the "Set final return dates" feature to specify your actual closure date rather than waiting for the full accounting period to end.

What happens if I don't file final accounts?

Companies House may still dissolve the company, but:

  • You could face late filing penalties
  • Directors may be personally liable for unfiled returns
  • HMRC may estimate your tax liability

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