Can HMRC close my company?
General
Can HMRC close a company?
Yes. HMRC can take legal action to close a company if tax debts remain unpaid.
How it happens
HMRC may:
- Issue warnings and enforcement notices
- Apply for a winding-up petition
- Force the company into compulsory liquidation
What directors should do
- Engage early with HMRC
- Consider Time To Pay arrangements
- Seek insolvency advice
Risks if ignored
- Loss of control
- Forced liquidation
- Director investigation
Related guidance
- /guides/hmrc-debt-company
- /guides/winding-up-petition