COM1050 - Accounting periods: company accounting periods: established case - COTAX creation of APs
In established cases COTAX adds new APs to the company’s record during a periodic review when it identifies cases for which a notice to deliver (Word 29KB) is due for issue.
If the period for which the notice is due to be issued is not immediately followed by a record of a later AP, COTAX creates further APs of 12 months length
- Starting from the day after the end date of the previous AP
Until
- The latest AP created on the record includes the day on which COTAX makes the review
For a list of forms relevant to this subject, see COM1041.
For legislation applying to this subject, see COM1022.
