Companies that are insolvent in any form of winding up or administration procedure, are exempted from the requirement to file online. However, the exemption does not apply to companies moving towards informal striking off or during a solvent Members’ Voluntary
Liquidation (MVL).

There may be particular risks as a result of the cessation and striking off which need to be considered, so a full online Company Tax Return may be essential. The guidance published by HMRC includes, a summary of the issues that can arise in these circumstances
and provides guidance alongside worked examples about the approach HMRC takes under certain practical situations.

Online returns must be filed in a specified data format, known as Inline XBRL or iXBRL using either HMRC’s own software (aimed at companies with less complex tax affairs) or third-party commercial software. 

Source: New feed