Consider the following hypothetical scenario. Person A starts a limited liability company B in the UK, registered in England and Wales, through Companies House. Company B has expenses and some income, but overall makes a loss. Person A decides to close the company before the first anniversary and the company is struck off the register.
Because the company is closed, person A has difficulty filing annual accounts with Companies House and a corporation tax return with HMRC. I was unable to find guidance on UK government websites about this situation. Does company B need to file corporation tax with HMRC and annual accounts with Companies House? Does person A need to declare or pay income tax on the company's trading loss?