Period of Account, Changing accounting periods, CT1 and Form 46G

Revenue eBrief No. 155/22

Period of Account

Tax and Duty Manual Part 38-02-06 is updated to include information on changing accounting periods (in paragraph 2), and the need to ensure that linked returns (the 46G Company) have the exact same accounting period as the Form CT1 for the same tax year (in paragraph 3).