year end accounts

[cruciverbals]

i usually accrue a bonus in companies accounts for corporation tax purposes which has to be paid within nine months of that year end.but suppose that I extend the accounting date to eighteen months .Does the nine months run from the end of the eighteen months?

A director's loan must also be repaid within nine months of the year end. What happens with an eighteen month period?

My thinking is that very little business has occurred
in the following six months after the year end and by pro rating the period I can slot a third in the following period thus releasing some of the profit in the the twelve months to be matched for corporation tax purposes
against non corporate dividend distributions.



Would appreciate a response from a practising accountant.

Dave Morris

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