On the online CT600 application you have to separately identify directors who have served through the whole period and those that were appointed during the period. Am I right in assuming that if the director was appointed as a result of incorporation (and the accounting period runs from the day of incorporation to say the 31 march ) that I enter they have served througout the period?
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Regards david
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I can't think of any reason why this would not be so. If the director's appointment was on the date of incorporation and he did not resign before 1st April, then he was a director throughout the period. If he was appointed the day after incorporation, or he resigned on March 30th, he was not.
If he resigned on March 31st, I would ask CH for a ruling. I remember being told once that the law assumes events (such as anniversaries) to happen on the first instant of the day in question, so if he resigned on the first instant of March 31st, he would not have served the whole period.
(Have I just confused what should have been a very simple answer?)
