Hi, I am helping a friend with their CIC accounts and have a few queries.
It says on Gov.uk that if you registered for Corporation Tax before your accounting reference date
don’t file a tax return for the period you were dormant, prepare your first tax return to cover the period you were trading.
However they were n`t trading for over a year so I gather this does n`t apply.
What date do I do their accounts from? The date of incorporation through to the accounting reference date, or the 1st of the month after incorporation?
Do I submit a P and L that contains zeroes but would be relevant to their CIC or any template ? The same for a balance sheet.
Do I have to mention I have complied with any particular FRS ?