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Ask Your Own Question, Chartered Certified Accountant
Category: Tax
Satisfied Customers: 5116
Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
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I have a client who incorporated a Ltd Co. on 9-Jul-15 which

Customer Question

I have a client who incorporated a Ltd Co. on 9-Jul-15 which is yet to start trading. There is 1GBP of share capital not paid.Is it necessary to file a CT600 for this company and is there a way to notify HMRC and Companies House that the company has not yet started trading?
Submitted: 1 year ago.
Category: Tax
Expert: replied 1 year ago.

Thank you for your question..

If the company has not started trading as yet, there is no need to file a CT600 for this company.

The first set of accounts would be for the period 9 Jul 2015 to 8 Jul 2016, had the company started to trade on date of incorporation.

As far as Companies House is concerned, you will have to file a set of Dormant Company accounts after 31 Jul 2016. It is a simple process. You can use Companies House web filing service and opt for dormant accounts.

You should have completed a Form CT41G. More information on this can be found here

I hope this is helpful and answers your question.

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