CTM93190 | CTSA: the filing obligation: period accounts to cover

The accounts to be delivered are those for the period that either coincides with, or includes, the accounting period for which a return is required.

If:

• the company is outside the charge to CT for the return period (for example, because it is dormant),

and

• there are no accounts covering the return period,

the accounts required are those for the most recent previous period of account.

Example 1 - accounts coincide with a return period.

Company A makes up accounts for the year to 31 December 2018, which is an accounting period.

• A return is required for the year to 31 December 2018.

• The accounts to be delivered are for the year to 31 December 2018.

Example 2 - accounts include a return period.

Company B makes up accounts for the 18 months to 30 June 2019.

It has accounting periods ending on 31 December 2018 and 30 June 2019.

• A return is required for the year to 31 December 2018

• The accounts to be delivered are for the 18 months to 30 June 2019.

Example 3 - company not within the charge to CT.

Company C is dormant and makes up its accounts for the year to 31 March 2018.

• A return is required for the year to 31 December 2018

• The accounts to be delivered are for the year to 31 March 2018.