Policy paper

Income Tax and Corporation Tax rules for spreading transitional adjustments on new lease accounting

This measure clarifies the rules when adopting the new lease accounting standard.

• From: HM Revenue & Customs
• Published: 11 July 2019

Documents

Income Tax and Corporation Tax rules for spreading transitional adjustments on new lease accounting

Draft legislation

PDF, 38.1 KB, 1 page

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Explanatory note

PDF, 132 KB, 1 page

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Details

These amendments confirm that the spreading requirements apply to any period of account beginning on or after 1 January 2019.

Published 11 July 2019