Limited-company directorsBusiness structure

Why can a company accounting period differ from its tax period?

The dates shown by Companies House and HMRC are confusing. How should a new director approach them?

Source and scope: My Business Path prepared and reviewed this general guidance as a practical starting point. It is not advice tailored to your circumstances. Check the linked official source before acting. GOV.UK: First company accounts
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My Business Path starting point

Treat Companies House accounts and Corporation Tax obligations as related but distinct. Confirm the first periods and deadlines using official services and ask an accountant before relying on a generic calendar.

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