Leased Cars - Multiple Accounting periods

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Where there are two trading accounting periods (APs), the software will automatically time apportion the disallowable adjustment between the APs.

You will also see additional fields available to enable you to over-ride the time apportionment.

Where only one AP is present, there are no such fields.

Multiple accounting period adjustments


The relevant leased/hire car data must have been input.

Where there are two APs present, the following additional fields will be available.

Leased cars - multi AP Trade_Apportionment overrides_2.png

To over-ride the time apportioned disallowable adjustments, enter the relevant values in the Accounting period over-ride fields at the bottom of the window.

A validation will be displayed if the over-ride values do not add up to the Total disallowable amount.


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CCH Corporation Tax




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