Cooperatives Preparing Quarterly and Half-yearly Accounts
HMRC will, under certain conditions, allow cooperatives that prepare quarterly and half-yearly accounts to merge a number of periods of account for tax purposes so that they have only accounting date each year.
Read more about this topic: Accounting Period (UK Taxation)
Famous quotes containing the words preparing and/or accounts:
“In preparing for battle I have always found that plans are useless, but planning is indispensable.”
—Dwight D. Eisenhower (1890–1969)
“Simplicity, simplicity, simplicity! I say, let your affairs be as two or three, and not a hundred or a thousand; instead of a million count half a dozen, and keep your accounts on your thumb-nail.”
—Henry David Thoreau (1817–1862)