Skip to main content

This is a new service – your feedback will help us to improve it.

  • RE: Accounting peroid

    Thank you for your response, In this situation, would I need to do anything else? Such as writing a letter to tell you guys that I actually started trading later or will that be automatically picked up as it is mentioned in my statutory accounts that I started trading later and I don't need to do anything? Thank you for your time.
  • RE: Accounting peroid

    Hi sorry, my original post is correct, the company accounts are made up to 28 February each year. The link you sent me suggested that if I registered for corporation tax after I started trading but before the accounting reference date, I should file a return for the peroid I was dormant, so from 01/02/2021 to 01/06/2021, then another one from 02/06/2021 to 28/02/2022. But If I registered for corporation tax before I started trading itself, is it okay to file CT600 for 01/02/2021 - 31/01/2022 then 01/02/2022 - 28/02/2022 as CT600 cannot cover more than 12 months?
  • RE: Accounting peroid

    Thank you for your response, My first set of accounts run from 01/02/2021 to 31/01/2022, then 01/02/2022 to 31/01/2023 etc. So in this case, is it fine that my CT600 first period for corporation tax runs from 01/02/2021 to 31/01/2022, even though I started trading on the 01/06/2022? So that my first CT600 covers the entire period from incorporation of the company, would that be correct?
  • RE: Accounting peroid

    Hi, Is anyone able to help me with my question? Thanks!
  • Accounting peroid

    Good afternoon, I recently set up a new LTD company as a side hustle, the company was incorporated in 1st February 2021 (I paid a company 35 pounds to incorporate it) and I notified HMRC that I was expecting to start trading in March 2021, but unfortunately a death of a close family meant it was delayed, that I actually started trading in June 2022. So my question is, if my annual accounts period is From 1st February 2021 to 28th Feb 2022, is it correct that my corporation tax period dates are 1st February 2021 - 1st February 2022, then I submit another ct600 for the dates 1st Feb 2022 to 28th Feb 2022? Thank you for your time.