BIM72001 - Cash basis - tax years beginning on or after 6 April 2024 onwards

  1. BIM72005
    Overview from 6 April 2024
  2. BIM72010
    Eligibility
  3. BIM72015
    Receipts Overview
  4. BIM72020
    Capital receipts under or after leaving the cash basis
  5. BIM72025
    Value of trading stock on cessation of trade, value of work in progress on cessation of profession or vocation
  6. BIM72030
    Expenses Overview
  7. BIM72035
    Capital expenditure
  8. BIM72036
    Capital Expenditure: Land
  9. BIM72037
    Capital Expenditure: Intangible Assets
  10. BIM72038
    Capital Expenditure: Financial Assets
  11. BIM72050
    Rules not applied in calculating profits
  12. BIM72055
    Leaving the cash basis
  13. BIM72060
    Transitional adjustments: entering the cash basis: overview
  14. BIM72065
    Cash basis: transitional adjustments: entering the cash basis: examples: debtors, creditors, stock
  15. BIM72066
    Cash basis: transitional adjustments: entering the cash basis: examples: accruals and prepayments
  16. BIM72067
    Cash basis transitional adjustments: entering the cash basis: capital allowances
  17. BIM72068
    Cash basis: transitional adjustments: entering the cash basis: examples: successions between connected persons
  18. BIM72069
    Cash basis: transitional adjustments: entering the cash basis: examples: VAT, finance leasing
  19. BIM72070
    Cash basis: transitional adjustments: leaving the cash basis: overview
  20. BIM72071
    Cash basis: transitional adjustments: leaving the cash basis: calculation
  21. BIM72072
    Cash basis: transitional adjustments: leaving the cash basis: prepayments
  22. BIM72073
    Cash basis: transitional adjustments: leaving the cash basis: capital expenditure