US - Jan - Dec taxyear. Form 2555 shows Apr-Apr year for the PPT, you will have to wait until April 2006 to file it. The income will be your UK inc from Apr-Dec.
UK - Apr - Apr taxyear.
IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the U.S. Internal Revenue Service, we inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding tax-related penalties under the U.S. Internal Revenue Code or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.