Extended accounting period prior to liquidation?

[Jetsetter4805]

My limited company ceased trading on 31 October 2011 and the accounting period normally ends on 31 December. A liquidator will be appointed from 31 January 2012 to manage the winding up process. I understand that I as Director am responsible for submitting the final set of accounts and tax return before responsibility passes to the liquidator. I am uncertain as to whether or not HMRC would accept an extended accounting period of 1 January 2011 until 31 January 2012 (13 months) which takes things up to the start date of the liquidation process.

Does anyone know whether or not I could contact HMRC in order to get this clearance or will I be obligated to make two separate submissions (accounts and tax return). The first for the year ended 31 December 2011 and the second for one month only from 1 January 2012 until 31 January 2012. The only transactions in January 2012 will be some bank interest received.

Many Thanks

[Incredulum]

Tax Accounting Periods will end:

31 October 2011 - on cessation of trade
31 December 2011 - with your year end
31 January 2012 - with the commencement of liquidation.

You could end a Period of Accounts (for companies house purposes) on 31 October, which would mean the next Accounting Period would end on 31 January.

Honestly, it's not that much trouble to do a corporation tax return...