Accounting date

Allocation of profits and losses

Basis of assessment


Calculation of profits and losses


Capital allowances

Corporation tax

Assessment by reference to

Assessment when accounting period uncertain

Assessment, basis of/period for


Carry-back of trading losses

Charge for fiscal year 2016

Coming within charge

Companies with investment business

Duty of company to give notice of coming within charge

End of

Falling within more than one financial year


More than one accounting date

Nuclear Decommissioning Authority

Period of account not coinciding with, apportionment of profits and losses


Winding up

Distribution of profits, close companies

End of

End of, tax point on imported services


Inter-group staff charges

Local authorities and similar bodies

Notification of start of

On or after 27 December 2007

Amounts carried back to an earlier accounting period

Amounts carried forward to future accounting periods

Carried-back amounts

Carried-back amounts calculated in sterling

Carried-back amounts required to be translated into sterling

Right for company to elect for a different basis to apply

Transitional provisions

Transitional rules

Relevant period for FHL criteria

Repayment trader

Challenge of direction

Lifting of stay

Monthly returns

Retail co-operative societies

Tribunal's jurisdiction