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