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A change of accounting date will only be recognised for tax purposes where three conditions are satisfied. Which three of the following are the conditions that must be satisfied in order for a change of accounting date to be recognised? A. HMRC must be notified of the change by 31 January following the end of tax year of change. B. HMRC must be notified of the change by 5 April following the end of tax year of change. C. The new accounts must not exceed 18 months. D. The new accounts must not exceed 12 months. E. No change has been made in previous 3 years or HMRC is satisfied that the change is for bona fide commercial reasons. F. No change has been made in previous 5 years or HMRC is satisfied that the change is for bona fide commercial reasons. |