SAOG13500 - Notifying Senior Accounting Officer details to HMRC: what happens if a qualifying company is struck off

When a company is struck off, it no longer exists so is no longer a qualifying company. It has no further requirement to provide a notification.

However the person who was the Senior Accounting Officer at the date the company was struck off (see SAOG12400) has a continuing responsibility to provide certificates in accordance with SAOG15900.