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HMRC internal manual

Company Taxation Manual

Corporation Tax: accounting periods: two or more trades

CTA09/S11 (formerly ICTA88/S12 (5))

A company which has more than one trade may make up accounts for one or more of them with different accounting dates, instead of one account for all its activities. In a case like this, the company should agree the accounting date it will use. Normally a date which achieves an unbroken succession of twelve month periods is preferable.