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Closing or pausing your company: the options

The difference options for your company - explained

If the business has run its course, or you want to pause, there are three main routes. Each has different costs and tax outcomes, so the right one depends on what is left in the company.

The options

  • Make it dormant: the cheap pause; the company stays alive with minimal filings
  • Strike off: for clean companies with modest reserves; distributions up to £25,000 can be taxed as capital rather than income
  • Members' Voluntary Liquidation (MVL): for larger reserves; a licensed liquidator distributes assets with capital tax treatment

Before you decide

Final accounts and tax returns are needed on every route, and timing affects the tax outcome. Talk to us before you stop trading rather than after.

💡 Good to know: We handle the accounting and tax side and coordinate with our Company Secretarial Team on the Companies House filings, so the whole process is managed in one place.

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