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BIM34000 | Change of basis of computing taxable profits: contents

From HM Revenue & Customs · Business Income Manual

This chapter deals with the consequences of changes in the way in which taxable profits of a trade, profession or vocation are computed from one period of account to the next. The effect of such changes for tax purposes depends on whether they occur as a result of a change in the legislation or in our understanding of the legislation, a change of accounting policy, or to correct errors.

A full list of the contents of this chapter is shown below. The guidance is subdivided into sections, the opening page of each section being in bold in the list below. Please click on the page number alongside to go direct to each section.

Contents10 entries

  1. BIM34001Change of basis of computing taxable profits: introduction and flowchart
  2. BIM34005Change of basis of computing taxable profits: historic overview
  3. BIM34010Change of basis of computing taxable profits: HMRC ability to impose a change
  4. BIM34015Change of basis of computing taxable profits: has there been a change of basis?
  5. BIM34020Change of basis of computing taxable profits: what are invalid and valid basis?
  6. BIM34025Change of basis of computing taxable profits: from invalid to valid basis: contents
  7. BIM34040Change of basis of computing taxable profits: from one valid basis to another valid basis
  8. BIM34045Change of basis of computing taxable profits: accounting policy changes: contents
  9. BIM34070Change of basis of computing taxable profits: changes in tax adjustment
  10. BIM34090Change of basis of computing taxable profits: adjustment income and expenses: contents