– see also Basis periods; Change of accounting basis

Accounts drawn up to 31 March

Commentary – Tax Reporter ¶230-250

Accounts drawn up to 5 April

Commentary – Tax Reporter ¶230-275

Basis period

Exceptions

Commentary – Essential Tax Companion ¶6105

Change of

– see also Change of accounting date

Commercial reasons for

Legislation/Regulatory – ITTOIA2005 s. 218
HMRC Guidance – BIM81050

Conditions for basis period to end

Legislation/Regulatory – ITTOIA2005 s. 217

Deduction for overlap profit

Legislation/Regulatory – ITTOIA2005 s. 220

Later tax year

Legislation/Regulatory – ITTOIA2005 s. 216
HMRC Guidance – BIM81030 ; BIM81045 ; BIM82270 ; INTM165180

Third tax year

Legislation/Regulatory – ITTOIA2005 s. 215

When change occurs

Legislation/Regulatory – ITTOIA2005 s. 214
HMRC Guidance – BIM81001 ; BIM82270 ; EM4605

Year after an ineffective change

Legislation/Regulatory – ITTOIA2005 s. 219
HMRC Guidance – BIM81055 ; BIM82270

Choice of

Legislation/Regulatory – CTA2009 s. 11(2)

Companies

Commentary – Tax Reporter ¶700-800
Case Law – JENKINS PRODUCTIONS, LTD. v. COMMISSIONERS OF INLAND REVENUE

First accounting date shortly before end of tax year

Legislation/Regulatory – ITTOIA2005 s. 208-210
HMRC Guidance – BIM00570

Late accounting date rules

Legislation/Regulatory – ITTOIA2005 s. 208-210
HMRC Guidance – BIM00570

Meaning

Commentary – Tax Reporter ¶230-050
Legislation/Regulatory – ITTOIA2005 s. 197

Middle date treated as accounting date

Legislation/Regulatory – ITTOIA2005 s. 211-213

More than one

Legislation/Regulatory – CTA2009 s. 11
HMRC Guidance – CTM01530

More than one accounting date

Commentary – Tax Reporter ¶700-800
Case Law – JENKINS PRODUCTIONS, LTD. v. COMMISSIONERS OF INLAND REVENUE

No accounting date on tax year

Commentary – Tax Reporter ¶230-300

Slight variations in

Commentary – Tax Reporter ¶230-400
Legislation/Regulatory – ITTOIA2005 s. 211-213

Tax year in which there is no accounting date

Legislation/Regulatory – ITTOIA2005 s. 201