Accounting date

Allocation of profits and losses

Beginning

Calculation of profits and losses

Exceptions

Capital allowances

Companies

Controlled foreign companies

Corporation tax

Assessment by reference to

Assessment when accounting period uncertain

Assessment, basis of/period for

Beginning

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

Generally

More than one accounting date

Nuclear Decommissioning Authority

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

Self-assessment

Winding up

Distribution of profits, close companies

End of

End of, tax point on imported services

EU sales list

Generally

Inter-group staff charges

Local authorities and similar bodies

Notification of start of

Offshore funds

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

Repayment trader

Challenge of direction

Lifting of stay

Monthly returns

Retail co-operative societies

Tribunal's jurisdiction

Uncertain

Winding-up