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Search results: 2 article(s) found in topic: Accounts - keyword: Basis period

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Basis periods in the final years of a trade

Your client’s unincorporated business will cease trading shortly. There are specific rules that govern how the final profits are calculated. How do you apply the correct basis period, and is there anything else to remember? More...


Dealing with the opening year rules in practice

In most cases your unincorporated clients’ tax basis period will be the same as their accounting period. But this may not be true in their early years - and there can be complications. What should you look out for and how can you make things easier? More...
Last updated: 04.08.2020

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