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Posted Wed, 01 May 2024 13:16:41 GMT by echow
Hello. My company was registered on 13 Oct 2022 and two Corporation tax returns are needed to file for two periods from 13 Oct 2022 to 12 Oct 2023 and 13 Oct 2023 to 31 Oct 2023 respectively in due course. The business actually started from 1 Apr 2023. May I apply for dormancy for the period prior to 1 Apr 2023 so that I just file one return covering 1 Apr 2023 to 31 Oct 2023? If it is too late to apply for, may I file the first period return through commercial software while the second period return through HMRC online? This is because my company so settled a purchase invoice in Euro in the first period that I can’t file the return through HMRC online, but no foreign currency transaction was made in the second period. Thank you.
Posted Mon, 13 May 2024 10:34:04 GMT by HMRC Admin 5 Response
Hi 

If the company did not start until 1/4/23 you can contact us to mark the pre trading period as dormant and submit one return for 1/4/23 to 31/10/23.  Information can be found on our website at Dormant companies and associations.  
It is not too late to advise us of this.  

Thank you

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