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Articles containing the tag "Basis period"
Understanding basis period reform and the transitional year rules as a self-employed individual
If you’re self-employed, you might have heard about something called “basis period reform” and the “transitional year” rules. These terms can sound confusing, especially if you’re not familiar with accounting or tax practices. This article will break down what these changes mean and how they could affect you.
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Have your say on basis period reform
HMRC has opened a consultation on basis period reform which asks for views on how best to implement a proposal to simplify the rules under which profits of an unincorporated trading business are allocated to tax years using basis periods.
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