Guidance

Filing online for Corporation Tax at the end of a company's life

Find out about producing Company Tax Returns, mandatory online filing and legal exemptions at the end of a company's life.

From:
HM Revenue & Customs
Published
13 June 2011
Last updated
1 April 2026 — See all updates

Documents

Corporation Tax: online filing at the end of a company’s life

HTML

Details

At the end of a company’s life you may have:

  • difficulty producing full Company Tax Returns
  • problems with mandatory online filing

For this reason, there’s a legal exemption for insolvent companies who do not have to file online. This guide explains:

  • who must file a Company Tax Return online
  • when a legal exemption applies
  • examples of HMRC’s approach in dealing with cases

Updates to this page

Published 13 June 2011
Last updated 1 April 2026 + show all updates

  1. Updated following the closure of the 'File your accounts and Company Tax Return' HMRC online service on 31 March 2026.

  2. This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.

  3. This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.

  4. First published.

Sign up for emails or print this page