can't submit a tax return early?

[Olly]

Hi,
I intend to use members voluntary liquidation to close my Ltd as soon as possible.

Most retained profits are in a notice account and will arrive in the company's current account at the beginning of March, only then will there be sufficient funds to pay 2015/16 corporation tax without a personal loan to the Ltd.

I've got all the numbers ready but I can't submit the return online because it doesn't allow such early submissions.

How would I go about making the submission please? Some software? A paper form? By getting HMRC to change the accounting period date?
Thanks Olly

P.S. I've requested de-registration for VAT and will make a final null return once that's confirmed. As far as I know I'm not registered as an employer but I'll call HMRC to check on that and deregister there too.

P.P.S. Happy to involve an accountant if necessary should any wish to PM me.

[TheFaQQer]

What does your liquidator advise?

[Alan @ BroomeAffinity]

I think the easiest thing to do would be to change the accounting period so as to end early? Of course that'd be dependent on trading actually having finished.

[Olly]

What does your liquidator advise?

Submitting a tax return is not the realm of the liquidator. They advise that is completed before they are engaged

[Olly]

I think the easiest thing to do would be to change the accounting period so as to end early? Of course that'd be dependent on trading actually having finished.

My Ltd is no longer invoicing or providing services. It will have interest income (which I can estimate with a good degree of accuracy). So yes, trading is finished, last day invoiced was about 5 weeks ago.

Is that a call to HMRC to change the date? Any advice on what to change it to?
I guess options are:
a) as soon as possible
b) the day after the 95 day notice account closes so I will have exact interest figures
c) a date after I pay the MVL and probable accounting fees required so that I can include them as a cost of doing business

Thanks Olly

[FarmerPalmer]

On the HMRC website before downloading the PDF, and/or within the PDF, there is an option to set the start and end date of the accounting period, you could try modifying this.

[Olly]

On the HMRC website before downloading the PDF, and/or within the PDF, there is an option to set the start and end date of the accounting period, you could try modifying this.

I tried that previously and it wouldn't let me change it more than 7 days if I remember correctly.

Edit 25/01/2016 - Just to add, I don't get an option to download the PDF anymore, it takes me straight to the online version.

[ASB]

My Ltd is no longer invoicing or providing services. It will have interest income (which I can estimate with a good degree of accuracy). So yes, trading is finished, last day invoiced was about 5 weeks ago.

Is that a call to HMRC to change the date? Any advice on what to change it to?
I guess options are:
a) as soon as possible
b) the day after the 95 day notice account closes so I will have exact interest figures
c) a date after I pay the MVL and probable accounting fees required so that I can include them as a cost of doing business

Thanks Olly

So, you want to change your accounting reference date to hopefully make things easier. Comapnies house are your friends.

There are rules as to what it can be changed from and to, also it may (if memory is correct) require 2 corp tax returns so may not actually help you. Here is the form and notes to help you decide.

https://www.gov.uk/government/public...ence-date-aa01

https://www.gov.uk/corporation-tax-accounting-period

[Olly]

So I spoke with companies house and after being given the round around they directed me to the (easy to find) section of the companies house website where I could do change the accounting period date, all tickety boo, effective today ...BUT...

The online HMRC form for the actual return says - Current period of accounts 1 May 2015 to 25 January 2015 and then below that a single radio button for Select your accounting period which is set to 1 May 2015 to 30 April 2016.

If I don't use the box below that to change the date to 25/01/2016 then the page throws an error.

Having changed the date the next page then says "You can't file with this service" use software or do it on companies house.

Now I might be able to figure out the CH return but is that going to complete the one for HMRC? CH don't know though I'll call them again tomorrow to see if I can speak with someone less dismissive.

Alternatively could someone use their software to submit for me please? Billable of course

Thanks Oliver

@ASB The return for the period after trading ceased and liquidation is done by the liquidator so just one I need to do.