CTM01520 | Corporation Tax: accounting periods: company winding-up
From HM Revenue & Customs · Company Taxation Manual
An accounting period ends and a new one begins when a company starts to be wound up. After that an accounting period ends only at:
the expiry of twelve months from its beginning, or
the completion of the winding-up.
, formerly ICTA88/S12 (7), provides that winding-up starts:
when the company passes a resolution for the winding up of the company,
when a petition for the winding up is presented (if the company has not already passed a resolution and a winding up order is made on the petition), or
when an act is done in relation to the company for a similar purpose, if the winding up is not under the Insolvency Act 1986.
onwards gives more general guidance.