On closing a trading company, the net asset will be released back to the shareholders. This can be done through an informal striking off or a full liquidation. The Revenue’s notes on this can be found here.https://www.gov.uk/topic/company-registration-filing/closing-company
Striking off is very simple and requires the submission of a form (DS01) to Companies House with £10.https://www.gov.uk/government/publications/strike-off-a-company-from-the-register-ds01
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