Status

The status of the Accounting Period as recorded on the HM Revenue & Customs (HMRC) Corporation Tax computer system.

The status can be either:

Live - This is the most common Accounting Period status and means that the HMRC Corporation Tax computer system holds a record showing that the company is, or was, expected to make a return for the Accounting Period specified.

Superseded - This means that the period was once, but is not now regarded as a live Accounting Period of the company. You can only view superseded Accounting Periods where a monetary transaction has taken place.