Companies undertaking a members’ voluntary liquidation (MVL) or strike-off often face practical difficulties in complying with the online filing regime. This has led to an element of uncertainty over the format and level of information HMRC will accept in order to meet their filing obligations. To help address these concerns HMRC have recently published new guidance. Although the guidance does not provide a legal exemption from the online filing regime, it does help manage some of the practical difficulties arising.
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