If your business has changed its status, this is the period that a return is due for, which starts on the latest of:
- 1 July
- when the employer registered
- the last time such an event happened.
The final period ends the day before the relevant change occurs.
Starts on 1 July in a financial year and ends on the day:
- a betting operator ceases to conduct, or ceases to be authorised to conduct, betting operations
- before an administrator is appointed
- the appointment of an administrator ceases.