UK If a new Ltd company hasn't done any trade for 11 months, when to file Tax returns?

[Midlandsguy]

Hello,

I registered/formed a Ltd compnay in July 2021 with the intention to start a small ecommerce business on ebay/amazon.
Due to some personal problem it never got started. It didn't even open any bank account and no trade at all.

My question is, will I have to file my company tax returns for one month if I open a business account and start trading now or
even start some pre-trade spending?


I appreciate your help.

 

[cktockrufous]

A Limited Liability Company in July of 2021 with the aim of launching a microbusiness selling goods through online marketplaces like eBay and Amazon. Something on the individual level prevented it from beginning. No new bank accounts were established, and no new business deals were made.

 

[Truemanbrown]

Hello,

I registered/formed a Ltd compnay in July 2021 with the intention to start a small ecommerce business on ebay/amazon.
Due to some personal problem it never got started. It didn't even open any bank account and no trade at all.

My question is, will I have to file my company tax returns for one month if I open a business account and start trading now or
even start some pre-trade spending?


I appreciate your help.

To keep it clean as possible, if you start trading on 1 June 2022, for example, change the accounting reference date for the first period to 31st May 2022. You can then file dormant accounts and a nil Corporation Tax Return for the first period.