When a company ceases trading, HMRC generally considers it to be dormant for corporation tax purposes. You will need to inform HMRC that the company is not trading which can be done online or by phone or post. Once HMRC is informed, the company will not need to file a company tax return (CT600) unless a notice to deliver a company tax return is received. However, Companies House will require confirmation statements and accounts to continue for companies considered dormant for Companies House purposes. Dormant companies remain on the Companies House register and can restart trading in the future.
If the company is not expecting to restart trading, it can apply to the Companies House registrar to be removed. HMRC must be informed in writing of the intention to strike off the company. If the company has traded up to this point, the final accounts and a corporation tax return (CT600) must also be sent.