Declaration of Consent (403 sub b): Red Applicable Financial Year Declaration of Consent date
Some Declaration of Consent records may be listed on the 403f Exemptions screen with the Applicable Financial Year Declaration of Consent date highlighted in red.
The date is highlighted to indicate that the Current Financial Year Sub b-Declaration, as entered in the 403 Exemption Data Library for this company, differs from the company's actual current accounting reference date period as specified in Company Details.
Note
If a company doesn't have accounting dates entered, the Incorporation Date year will be used instead to determine the company's current period year.
The calculated period is: Period Start Year - Period End Year.
The Period Start and Period End years are the company's Last Period End and Current Period End years respectively (for example, 2019 and 2020).
Unless the company's current period starts on 1 January, then the period end is the previous year. For example, if the Current Period End is 01/01/2020, then the Period End year is 2019 (i.e. the accounting period we are in ended in 2019).
If the last Annual Return Date is the end of the year (i.e. 31 December 2019), the Period Start date is the next year. For example, if the Last Period End is 31/12/2011, then the Period Start year is 2020 (i.e. the accounting period we are in started in 2020).
Finally, if the company's Period Start and Period End years are the same (for example, 2019-2020), then the calculated accounting period is the whole year (2019). Otherwise, the calculated period is the Period Start year - Period End year (for example, 2019-2020).
