Do I need to include them with the return for each accounting period?

At least 18, but less than 24 months after the end of the accounting period.

Six years from the end of this accounting period is 30 June 2019.

We will send you your return a week or two before the end of each accounting period.

Sometimes your business records might cover more than one accounting period.

Accounting periods must be taken in order, most recent first.

The second accounting period covers the rest of the time.

The accounting period reported in the accounts is called the financial year.

An accounting period for tax purposes can never be longer than 12 months.

So you can usually make an amendment to a return up to 24 months after the end of your accounting period.

Most companies are required to pay tax nine months and a day after the end of an accounting period.

However, you may leave voluntarily at any time during an accounting period.

The game runs for a century, with accounting periods two years long.

Count the actual number of days in the whole six month accounting period.

We would expect that most businesses will leave at the end of an accounting period.

Rather than getting the tax relief for the accounting period during which it is actually paid.

But if you're too late to do this for an accounting period, you can make your claim in a letter.

See the section in this guide on what to do at the end of your accounting period.

Companies make a self assessment and pay tax for an accounting period.

A surplus cannot be carried forward for more than one accounting period.

You must keep your tax records for at least six years after the end of the accounting period to which they relate.

Payment for the first accounting period was due in July 2010.

This represents four months trading in a six month accounting period.

These came into force for accounting periods starting on or after 1st October 2008.

You must make any corrections within four years of the accounting period in which the error was made.