Corporate tax query

My accounting period is 13 Apr23 to 30 Apr24 but so i have to file 2 CT600 return first is 13 Apr23 to 12 Apr24 and second is 13 Apr24 to 30 Apr24.
My question is-
Can i allocate sales, purchases and other expenses on the basis of number of days in each period CT600 return.
In my case, for first period 13 Apr23 to 12 Apr24 (366 days) and second period 13 Apr24 to 30 Apr24 (18 days).
Please confirm this treatment is correct?

Hi Rahul2024 prajapati
The company will prepare its accounts from 13 April 2023 to 30 April 2024 – this is the ‘Period of account’.  
However, because corporation tax periods cannot be longer than twelve months it will be necessary to apportion the profits of the period of account to arrive at profits of the two accounting periods.  
This is usually done on a time basis as you suggest.  
Please see guidance available at:
CTM01405 - Corporation Tax: accounting periods: apportionment - HMRC internal manual
Thank you