I will file UK company accounts and corporation tax return ct600

Your 'accounting period' for Corporation Tax is the time covered by your Company Tax Return. It cannot be longer than 12 months and is normally the same as the financial year covered by your company or association's annual accounts. It may be different in the year you set up your company.

There are specific things you must do to work out, pay and report your tax. Register for Corporation Tax when you start doing business or restart a dormant business. Unincorporated associations must write to HMRC. Keep accounting records and prepare a Company Tax Return to work out how much Corporat

The first accounting period must be between six and eighteen months. Subsequent periods will usually be twelve months, but can be changed to anything from one day to eighteen months. An accounting period can be shortened as often as you like but can only be extended once every five years.

You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period. Your accounting period is usually your financial year, but you may have 2 accounting periods in the year you set up your company.

Year-end or annual accounts or financial statements are financial documents a business prepares at the end of its financial year. These accounts summaries the company's financial performance, position, and cash flows, providing stakeholders with a snapshot of its financial health

Many people in the UK pay tax through Pay As You Earn and are not required to submit a tax return. You may, however, need to complete a tax return if HMRC ask you to or if you owe tax on other sources of income – such as self-employed profits, the state pension, or foreign income.