My limited company ceased trading on 31 October 2011 and the accounting period normally ends on 31 December. A liquidator will be appointed from 31 January 2012 to manage the winding up process. I understand that I as Director am responsible for submitting the final set of accounts and tax return before responsibility passes to the liquidator. I am uncertain as to whether or not HMRC would accept an extended accounting period of 1 January 2011 until 31 January 2012 (13 months) which takes things up to the start date of the liquidation process.
Does anyone know whether or not I could contact HMRC in order to get this clearance or will I be obligated to make two separate submissions (accounts and tax return). The first for the year ended 31 December 2011 and the second for one month only from 1 January 2012 until 31 January 2012. The only transactions in January 2012 will be some bank interest received.
Many Thanks
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