– see also Accounting date

After third year

Commentary – Tax Reporter ¶230-600

Conditions to be met for recognition of new date

Commentary – Tax Reporter ¶230-650

Deduction for overlap profit

Commentary – Tax Reporter ¶230-800
HMRC Guidance – BIM81085

Generally

Commentary – Tax Reporter ¶230-500

Main rule

Commentary – Tax Reporter ¶230-525

Third tax year

Commentary – Tax Reporter ¶230-550