Change your company's year end
You can change your company鈥檚 year end (also known as its 鈥榓ccounting reference date鈥�) to make your company鈥檚 financial year run for more or less than 12 months.
You can only do this for your company鈥檚 current financial year or the one immediately before it.
Changing your company鈥檚 year end will also change your deadline for filing accounts, unless you鈥檙e lengthening your company鈥檚 first financial year.
The rules on changing your financial year end
You can shorten your company鈥檚 financial year as many times as you like - the minimum period you can shorten it by is 1 day.
You can lengthen your company鈥檚 financial year:
- to a maximum of 18 months, or longer if your company鈥檚 in administration
- once every 5 years
You can only lengthen the financial year more often than every 5 years if:
- the company is in administration
- you鈥檙e aligning dates with a subsidiary or parent company
- you have special permission from Companies House
You cannot change your company鈥檚 year end when its accounts are overdue.
Apply online
Use the Companies House online service.
Apply by post
Download and fill in the application form and send it to the address on the form.
Changing your company鈥檚 Corporation Tax accounting period
Changing your company鈥檚 year end with Companies House will normally affect your company鈥檚 accounting period for Corporation Tax.
You must update your accounting period dates with HM Revenue and Customs (HMRC) if you鈥檝e shortened or lengthened your financial year.