I recently formed a new company on the 21st December 2015. I have noticed on ROS that I need to submit a corporation tax return for 10 days ie. 21/12/15 to 31/12/15 but there is really no activity for this period as the company had only one transaction in this period. There will be only one set of accounts done from 21/12/15 to 31/12/16. Does anyone know do I file a corporation tax return for the 10 days with the activity for this period and then file the next corporation tax return for the period 1/1/16 to 31/12/16 even though I will only be having one set of financial accounts?