Originally posted by Cirrus
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Your current accounting period is obviously May 2017. How long after that will you continue to trade?
If, for example, you continue trading until the end of June, or July - my advice would be to extend your May accounting to June or July and deal with the final period of account in one go.
This will only work if you haven't extended your accounting period already in the last 5 years.
My initial point was that if, in a 12-month period, the company couldn't demonstrate that it traded for the full year, there is scope for HMRC to argue the pension contribution was made in a non-trading period and isn't therefore an allowable deduction for corporation tax, the same as any other expenses incurred in a non-trade period.
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