HMRC guidance on corporation tax: selling or closing the company

HMRC have updated their guidance to include information about when a dissolved company has been struck off the Companies House register. It confirms that, as the company will no longer exist as a legal entity, Companies House cannot respond to any correspondence from former directors, agents or shareholders.

It also confirms that any property, cash and any assets owned by a company when it is dissolved automatically pass to the Crown, under Bona Vacantia.