ECL22400 | Relevant accounting period: relevant accounting periods other than 12 months

If the relevant accounting period is for a period shorter than 12 months, an adjustment of the band ranges is needed [S55(3) Part 3 FA2022]. This calculation should be done using days. See [ECL24200] for information on adjusting band ranges.

Please note that while accounting periods cannot be longer than 12 months, if there is more than one accounting period ending within the financial year, the relevant accounting period is the sum of these accounting periods (see [ECL22200] for more information on this).