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The government announced in the Autumn Budget 2021 this has been implemented and starts coming into force in the 2023/24 tax year. Broadly, the intention is to tax profits that are time-apportioned to the tax year instead of the profits for the 12 months to the accounting date in the tax year. This reform affects individuals who are self-employed, including partners in trading partnerships, if their accounting periods are not aligned to the tax year (dates from 31 March to 5 April inclusive are treated as aligned to the tax year for this purpose).

Tax consequences for 2022/23 for pure electric cars, are you will need to submit a P11D each year and HMRC will ‘charge’ you 2% of the manufactures price of the vehicle.
For fuel and Hybrid vehicles see the Co2 HMRC table:
https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percenta...

How does the tax system currently work?
The UK’s tax year ends on 5 April and while many businesses choose 31 March as a year end to broadly tie in with that date, many other businesses choose a different accounting year end date for commercial reasons, for example 31 December.