It seems HMRC want to know the date of cessation so – just ticking the “being wound up” box does not provide that. We have always followed it up with a letter – but it would be helpful on the CT return if, by ticking the “Cessation of qualifying activity in this period”, that you had (were reminded) to put a note/cessation date in the “white space” or you entered a cessation date which then populated the white space.
Alec Burgess
Hi Alec,
This will be difficult to implement as there is no "white space" on a CT return, we could look at adding a reminder for you to send a letter.