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Plain-English guides to UK Corporation Tax and CT600 filing.

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23 February 2026

Filing a CT600 for a Short Accounting Period: Complete Guide

Need to file a CT600 for a period shorter than 12 months? Learn when short periods happen, how tax is calculated, financial year splits, and how to avoid HMRC rejection errors.

CT600 short accounting period corporation tax financial year split HMRC new company year-end change