Amending an accounting period
HMRC has added a question to its FAQs on corporation tax online filing. You can use HMRC's online filing software or commercial software to submit a return even if your accounting period has changed. This means your return can cover:
- the normal Corporation Tax accounting period
- a different accounting period to the normal one
- a completely new accounting period if the company or organisation has started in business or become active after a period of dormancy
If you use HMRC's online filing software, you can amend the accounting period that's shown, or tell HMRC about a new one, by following the on-screen prompts and submitting your return.
If you use commercial software, you can tell HMRC what your accounting period start and end dates are when you submit your return.
But whatever software you use, your accounting period can't be more than 12 months long (although it may be shorter depending on your company or organisation's circumstances).