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    Corporation tax - General principles - Liability to tax - Accounting periods - Characteristics - 1155

    In general, an accounting period can never exceed 12 months and will end at the company's accounting reference date. However, this rule is modified in the following situations: - the first accounting period...

    Tax return following a delayed start to business

    You formed a company in March with the intention of beginning trade immediately. However, this was delayed because of coronavirus. Do you need to notify HMRC and what effect will the delay have...