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HMRC has updated its guidance on selling or closing a company to include information about when a dissolved company has been struck off the Companies House register. It confirms that, because the company will no longer exist as a legal entity, Companies House will not be able to respond to any correspondence from former directors, agents or shareholders.
It also confirms that any property, cash and any assets owned by a company when it is dissolved automatically pass to the crown, under bona vacantia.
In addition, a section has been removed about disincorporation relief, because the deadline for claims for this relief was 31 March 2020.
