Guidance

Accrued Income Scheme (Self Assessment helpsheet HS343)

Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.

Documents

HS343 Working sheet (2022)

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HS343 Working sheet (2021)

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HS343 Working sheet (2020)

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HS343 Working sheet (2019)

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Details

This helpsheet explains what the Accrued Income Scheme is and how to work out your accrued income profits or losses.

Published 4 July 2014
Last updated 6 April 2022 + show all updates
  1. The helpsheet and examples for tax year 2021 to 2022 have been added, and the versions for tax year 2017 to 2018 have been removed.

  2. A new version of the form and working sheet have been added for the 2020 to 2021 tax year.

  3. A new version of the form and working sheet have been added for the 2019 to 2020 tax year.

  4. The helpsheet and working sheet have been added for the tax year 2018 to 2019.

  5. The helpsheet and working sheet have been added for the tax year 2017 to 2018.

  6. The helpsheet has been added for the tax year 2016 to 2017.

  7. The working sheet has been added for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  9. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  10. First published.