http://www.legislation.gov.uk/ukpga/2009/4/section/9/enactedCorporation Tax Act 20092025-10-14Corporation taxTaxMineral extraction, mining, quarryingIncome taxRedundancyKing's Printer of Acts of Parliament
Corporation Tax Act 2009s. 1094(2A)-(2C)Finance Act 2012Sch. 3 para. 13(3)Corporation Tax Act 2009s. 1106(4A)-(4C)Finance Act 2012Sch. 3 para. 14(3)Corporation Tax Act 2009s. 322(2A)(zb)Finance Act 2016s. 73(5)Corporation Tax Act 2009s. 145(6)(e) and wordPlanning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 400(b)Sch. 5 Pt. 1s. 5(2)Corporation Tax Act 2009s. 1058B(5)(ea)Neonatal Care (Leave and Pay) Act 2023Sch. para. 57s. 3(3)reg. 2
Part 2Charge to corporation tax: basic provisionsChapter 2Accounting periodsBeginning of accounting period
9
1
An accounting period of a company begins—
a
when the company comes within the charge to corporation tax, or
b
immediately after the end of the previous accounting period of the company, if the company is still within the charge to corporation tax.
2
For the purposes of this section a UK resident company is treated as coming within the charge to corporation tax when it starts to carry on business, if it would not otherwise be within the charge to corporation tax.
3
If a chargeable gain or allowable loss accrues to a company at a time which is not (ignoring this subsection) within an accounting period of the company—
a
an accounting period of the company begins at that time, and
b
the gain or loss accrues in that accounting period.
4
This section does not apply if section 12 (companies being wound up) applies.
5
This section is subject to any provision of the Corporation Tax Acts which provides for an accounting period of a company to which this section applies to begin at a different time.