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Posted Fri, 01 Mar 2024 12:34:38 GMT by Ben Ta
Hi, First time filing my Company Tax Return myself. I changed my Company Accounting Reference Date from 31 July 2024 into 31 March 2024 (to match my Self-Assessment Tax Return), and I am not sure whether to base my calculation to include Profits from 1 April 2023 (i.e. previous 12 months) or from 1 August 2023 as I’ve already submitted and paid last year Company Tax Return (1 August 2022 to 31 July 2023). - Last year Company Tax Return (1 August 2022 to 31 July 2023), already submitted and paid. - My new Company Accounting Reference Date is 31 March 2024. Many thanks
Posted Tue, 05 Mar 2024 11:24:03 GMT by HMRC Admin 10
Hi
Based on the information provided the company has shortened it’s accounting period from 31 July 2024 to 31 March 2024.  Assuming the company has already filed a return, accounts and computation to cover the period to 31 July 2023, the next return, accounts and computation will need to be filed to cover the 8 month period 1 August 2023 to 31 March 2024.  If you haven’t already, please update HMRC with the change to the company accounting reference date.  Guidance is available on our website at Accounting periods for Corporation Tax.
Posted Wed, 06 Mar 2024 18:17:49 GMT by Ben Ta
Thanks a lot for your reply. Your advice is spot on. I didn't know that I should also contact HMRC to update my Company Accounting Reference Date as I thought it will be updated automatically when I changed the date at the Companies House. So, I called HMRC, and the date is being updated accordingly, and everything is in order now. Thanks again for your help.

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