BIM81200 | Tax year basis and transitional rules: contents

Contents15 entries

1. BIM81201Tax year basis: profits arising in the tax year 2024-25 and onwards
2. BIM81210Late accounting date rules
3. BIM81230Transitional rules: transitional rules for 2023-24 - introduction
4. BIM81240Transitional rules: trades commencing in 2023-24
5. BIM81250Transitional rules: trades commencing before 2023-24 (continuing trades) - introduction
6. BIM81260Transitional rules: basis period components for continuing trades
7. BIM81270Transitional rules: computing profits for the 2023-24 basis period
8. BIM81280Transitional rules: no transition part of the basis period
9. BIM81290Transitional rules: transition part of the basis period exists
10. BIM81300Transitional rules: treatment of losses arising from deduction of overlap profits from transition profits
11. BIM81310Transitional rules: spreading transition profits
12. BIM81320Transitional rules: calculating the income tax liability on the transition profits
13. BIM81340Transitional rules: partners with continuing notional business
14. BIM81350Transitional rules: averaging profits of farmers and creative artists
15. BIM81360List of examples in this guidance