HMRC has published guidance on their approach to mandatory online filing of company tax returns at the end of a company's life.

HMRC advise that companies tend to have difficulty producing full company tax returns at the end of their lives. Further specific problems can also be faced during any form of formal ‘winding up’. The move to mandatory online filing brings many of these issues into sharp focus. For this reason, insolvent companies in any form of formal winding up or administration procedure are exempted from the requirement to file online. However, that exemption does not apply to companies moving towards informal striking off or during a solvent members' voluntary liquidation.

HMRC recognise that these particular cases present some practical difficulties and have now published guidance setting out the issues and giving detailed guidance about the approach that will be taken in dealing with them.

More information is available at http://www.hmrc.gov.uk/ct/mvl-guidance.pdf