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  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
29 October 2024 - See all updates
  1. Back to contents
  2. CTM01000

CTM01400 - Corporation Tax: accounting periods: contents

  1. CTM01405
    Apportionment
  2. CTM01410
    Commencement
  3. CTM01420
    Commencement - special cases
  4. CTM01500
    End
  5. CTM01515
    Companies in administration
  6. CTM01510
    Cannot exceed 12 months
  7. CTM01520
    Company winding-up
  8. CTM01530
    Two or more trades
  9. CTM01550
    Insufficient information to determine
  10. CTM01560
    Accounts made up to slightly varying dates
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