Personal tax – guidance

Revenue recognition in service contracts: HS238 Self Assessment helpsheet

Help with recognition of turnover from contracts for professional and other services.

Documents

HS238 Self Assessment helpsheet (2013)

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HS238 Self Assessment helpsheet (2012)

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HS238 Self Assessment helpsheet (2011)

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Detail

This guide covers tax changes brought in by the accounting requirements in Urgent Issues Task Force Abstract 40 (UITF 40).