UK Personal income tax submission dates

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Problem:

Registered business with first accounts due in June 2013 unachieved on profit expectations. On review of their situation it looks more tax efficient to register the company dormant and have the owner pay personal income tax on the profits.

Solution:

Register the company dormant immediately, and submit personal income tax for tax year April 2012 - April 2013 in October.

Q. Is the October submission date correct?
 

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