Selling or closing a business
Difficulties paying HMRC
HM Revenue & Customs (HMRC) expects all customers to make payments when they are due. However they understand that as a result of circumstances outside your control, this isn't always possible. Let HMRC know about tax payment problems.
Letting HMRC know that you have stopped trading or are selling your business will help avoid them issuing unnecessary payment demands to you. Tell HMRC about a change to your business.