When a company has been incorporated am I correct in saying that you shorten it's accounting period simply issuing a form AA01 to companies house as per the below link:
For corporation tax purposes the only issue would be if you were trying to increase the period of account, but since I am not I simply state the period ending on the CT600 and HMRC will update its records to show the new accounting period as per this link:
Is this right or have I drastically missed something out here??
Thank you in advanced.