GlossaryUK
What is an accounting reference date (ARD)?
Accounting reference date — the end of a company’s financial year
Short answer
The accounting reference date (ARD) is the date a UK company’s financial year ends. It is set automatically at incorporation as the last day of the month in which the anniversary of incorporation falls, and annual accounts are made up to it.
Explained
For example, a company incorporated on 6 April 2025 has its first ARD on 30 April 2026. The first accounting period must be more than six months and not more than 18 months, and accounts can be made up to the ARD or a date up to 7 days either side of it.
The ARD can be changed online, through software or on form AA01 before the accounts filing deadline; once the accounts are overdue it is too late. A period cannot be extended beyond 18 months, and extending more than once in five years is only possible in limited cases.
Good to know
- A Corporation Tax accounting period cannot exceed 12 months, so a first accounting period longer than 12 months may need two tax returns.
- From 1 April 2028 you will need to give a business reason to shorten the period more than once in five years (subject to regulations).
Official sources
- GOV.UK — Your company’s first accounts and Company Tax Return
- legislation.gov.uk — Companies Act 2006, section 391
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This page is general information, not legal or tax advice. Rules change; check the official source for the latest position or talk to us.
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