When you file a Corporation Tax return to HMRC, the system expects the next return to be either an amended return or a new return following on from the last period.
If you submit an incorrect period and then try to amend the dates, you'll get the following error message:
1610 Known Facts Check The accounting period for this amended return does not match the records currently held for the company
To resolve this, follow these steps:
NOTE: The period is only checked with HMRC when a live submission is made, so any errors can only be picked up at this stage and not at the test submission stage. The test submission checks the content of the return only.