Your limited company's first accounts and Company Tax Return

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You started trading the day your company set up

File 2 Company Tax Returns if your company started trading on the same day it was set up - one for your company’s first 12 months and one for the rest of the time covered by your company’s first accounts.

Example

Action Date
Company set up and started trading 11 May 2013
First accounting period for Corporation Tax ends 10 May 2014
Accounting reference date 31 May 2014
Second accounting period for Corporation Tax ends 31 May 2014

Prepare your first set of accounts for 11 May 2013 to 31 May 2014. Then file your:

  • first tax return for 11 May 2013 to 10 May 2014
  • second tax return for 11 to 31 May 2014

After you do this, your accounts and tax returns will normally cover your company’s financial year from 1 June to 31 May.