Related Commentary  Related HMRC Manuals

10(1)  An accounting period of a company comes to an end on the first occurrence of any of the following–

(a)the ending of 12 months from the beginning of the accounting period,

(b)an accounting date of the company,

(c)if there is a period for which the company does not make up accounts, the end of that period,

(d)the company starting or ceasing to trade,

(e)if the company carries on only one trade, coming, or ceasing to be, within the charge to corporation tax in respect of that trade,

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