BIM81200 - Tax year basis and transitional rules: contents

  1. BIM81201
    Tax year basis: profits arising in tax years from 2024-25
  2. BIM81210
    Late accounting date rules
  3. BIM81230
    Current year basis to tax year basis
  4. BIM81240
    Transitional rules: trades commencing in 2023-24
  5. BIM81250
    Introduction: trades commencing before 2023-24 � continuing trades
  6. BIM81260
    Basis period components: trades commencing before 2023-24 � continuing trades
  7. BIM81270
    Basis period: computing profits
  8. BIM81280
    No transition part of the basis period
  9. BIM81290
    Transition part of the basis period exists
  10. BIM81300
    Treatment of losses arising from deduction of overlap profits from transition profits
  11. BIM81310
    Spreading transition profits
  12. BIM81320
    Calculating the income tax liability on the transition profits
  13. BIM81340
    Transitional rules for partners with continuing notional business
  14. BIM81350
    Transitional profits: averaging profits of farmers and creative artists
  15. BIM81360
    List of examples in this guidance