P&L account Companies House vs HMRC

[romkyns]

When submitting two CT600s in a row due to the first AP being longer than 12 months, would the second CT be accompanied by a P&L statement that only covers those couple of weeks, and thus being very small?

If so, this would mean that the P&L figure submitted to Companies House (as of 31st) is different to both P&L figures submitted to HMRC (one as of mid-month, and another one that only covers two weeks). Is this OK?

 

[David Griffiths]

You need only prepare one set of accounts, so only one P&L. The adjustments required for tax purposes are shown in the computations that accompany the tax return

 

[teddys]

You need to file only one set of accounts for the accounting period. However, you will need to prepare two sets of computations to support the two CT returns. Best if a reconciliation of computations with accounting results is attached too.

 

[romkyns]

Oh right - so should I attach the same accounts to both CTs, or not attach any to the second submission? My software doesn't seem to have the option not to attach accounts.

 

[teddys]

Attach the following with each return:

1. The same set of accounts
2. Computation
3. Reconciliation: numbers in the computations reconcilied to the accounts

 

[romkyns]

For the record, according to a URL I can't post here :/ (HMRC help on "Long Periods Account Help") one doesn't need to submit accounts with the second CT600.

There's a reason for this in the HMRC's short CT600 form, something along the lines of "Accounting Period is different to the period of accounts and accounts already attached to an earlier CT600" (only shorter).

(All submitted now.)