First accounting period

By law HM Revenue & Customs (HMRC) must be told the company is 'active' within 3 months of the company starting its first accounting period. 

An accounting period starts when a company comes within the charge to Corporation Tax - broadly when it begins any business activity. For example, an accounting period begins as soon as a company acquires a source of income, such as starting to trade or acquiring an investment or any other asset which will produce income or may be sold.

Please enter the date on which the company started or will start any business activity in this field.

If you're not sure whether the company has come within the charge to Corporation Tax, ask your tax agent or adviser if you have one or contact the HMRC office shown on the form CT41G