INS5101 - Defunct Companies

Introduction

This section of the Manual is about companies which cease to trade or which are about to be, or have been, struck off.

A company which ceases to trade and wishes to save the costs involved in a formal winding up may

• ask the Registrar of Companies to strike the company off the Companies Register, or
• become inactive and wait to be struck-off and dissolved.

When Companies House are considering striking off a company for non filing of accounts etc, they notify interest parties via a notice in the relevant Gazette 3 months before they plan to strike the company off.

Therefore, it is imperative that forms CES21 received in offices are identified and dealt with efficiently and correctly to establish whether the company

• is still trading, or
• is not trading but there are arrears of tax or there is evidence of liability.