Does the return relate to a period other than the 12 months ending on 5 April?

If the scheme does not have audited accounts and is preparing its return to 5th April but the return covers a period of less than a complete year, then treat this return as being for the year to 5th April and answer 'No' to this question. This could occur where the scheme was newly registered after the previous 6th April. For instance because the scheme was newly registered after the previous 6th April (the return covers a period of less than a complete year) you should regard this return as being for the year to 5th April and should answer 'No' to this question.

If audited accounts have been prepared that cover accounting periods ending in the tax year to which the return notice relates, the period for which you should make the return is all of the accounting periods ending in the tax year shown on the notice.

If audited accounts have not been prepared, or if none cover accounting periods ending in the tax year to which the return notice relates, you should make a return for the tax year ended 5th April shown on the notice.