Tax on closing Company down

[Good]

Forgive me for my ignorance.

My company has stopped trading 3 months ago. I want to close it down.
I have some money in the company. I still haven't done this year's corporation tax returns (due in July).
I have been reading online that when closing a company you can pay just 10% tax.
My question is do I first pay this year's corporation tax at normal rate (20%) and then pay 10% on the remainder.
Or can I get away with just paying 10% on everything?.

Thanks,

[jerome.lane]

Corporation tax at 19% is due on the company profits for the final period. You then broadly pay CGT on distributions up to £25k. If you meet the conditions for business asset disposal Relief, you will pay 10% CGT. Otherwise, CGT will be a max of 20%. If extracting more than £25k, income tax applies. This can be avoided by using an insolvency practitioner.