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BIM72001 | Cash basis - tax years beginning on or after 6 April 2024 onwards

From HM Revenue & Customs · Business Income Manual

Contents22 entries

  1. BIM72005Cash basis: overview
  2. BIM72010Cash basis: eligibility
  3. BIM72015Cash basis: receipts: overview
  4. BIM72020Cash Basis: receipts: capital receipts under or after leaving the cash basis
  5. BIM72025Cash basis: receipts: value of trading stock on cessation of trade, value of work in progress on cessation of profession or vocation
  6. BIM72030Cash basis: expenses: overview
  7. BIM72035Cash basis: expenses: capital expenditure
  8. BIM72036Cash basis: expenses: capital expenditure: Land
  9. BIM72037Cash basis: expenses: capital expenditure: Intangible Assets
  10. BIM72038Cash basis: expenses: capital expenditure: Financial Assets
  11. BIM72050Cash basis: rules not applied in calculating profits
  12. BIM72055Cash basis: leaving the cash basis
  13. BIM72060Cash basis: transitional adjustments: entering the cash basis: overview
  14. BIM72065Cash basis: transitional adjustments: entering the cash basis: examples: debtors, creditors, stock
  15. BIM72066Cash basis: transitional adjustments: entering the cash basis: examples: accruals and prepayments
  16. BIM72067Cash basis transitional adjustments: entering the cash basis: capital allowances
  17. BIM72068Cash basis: transitional adjustments: entering the cash basis: examples: successions between connected persons
  18. BIM72069Cash basis: transitional adjustments: entering the cash basis: examples: VAT, finance leasing
  19. BIM72070Cash basis: transitional adjustments: leaving the cash basis: overview
  20. BIM72071Cash basis: transitional adjustments: leaving the cash basis: calculation
  21. BIM72072Cash basis: transitional adjustments: leaving the cash basis: prepayments
  22. BIM72073Cash basis: transitional adjustments: leaving the cash basis: capital expenditure