Accounting Period on CT600

Accounting Period on CT600

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Hi,

I am preparing the corporation tax accounts for a company that ceased trading on the 12 December 2013. However, the year end would have been 31 March 2014 had they still been in business. What end date do I use on the CT600, the actual or year end?

Ron

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Euan's picture
By Euan MacLennan
14th Mar 2014 13:15

Cessation of trading

12 December 2013

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By johngroganjga
15th Mar 2014 08:12

The year end for accounting purposes still is (not would have been) 31 March 2014, unless you have changed the accounting reference date. So you are jumping the gun a little by preparing the accounts so early. The year end is still over two weeks in the future.

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