31 December 2016 accuntswould be way out of date. Did you by chance mean 2017? Assuming you did...
Accounts run 1 July 2016 to December 2017
CH filing date 30 September 2018
You need to file 2 x CT600s with HMRC 12 months to 30 June 2017 and six months to 31 December 2017 with the eighteen months accounts. Profits / losses from the accounts are time apportioned on the two returns.
AFIR there is no change to normal deadlines, so the first period of 12 months to 30 June 2017 file by 30 June 2018, pay by 1 April 2018, second period file by 31 December 2018 pay by 1 October 2-18
HTH
Accounts run 1 July 2016 to December 2017
CH filing date 30 September 2018
You need to file 2 x CT600s with HMRC 12 months to 30 June 2017 and six months to 31 December 2017 with the eighteen months accounts. Profits / losses from the accounts are time apportioned on the two returns.
AFIR there is no change to normal deadlines, so the first period of 12 months to 30 June 2017 file by 30 June 2018, pay by 1 April 2018, second period file by 31 December 2018 pay by 1 October 2-18
HTH
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