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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.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed. The working sheets for tax years 2021 to 2022, 2022 to 2023, 2023 to 2024 and 2024 to 2025 have been removed and replaced with one working sheet which covers all of the tax years.

  2. The helpsheet and working sheet for tax year 2024 to 2025 have been added, and the versions for tax year 2020 to 2021 have been removed.

  3. The helpsheet and working sheet for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  5. 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.

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

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

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

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

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

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

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

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

  14. First published.

Documents

HS343 Working sheet

PDF, 156 KB, 1 page

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HS343 Accrued Income Scheme (2026)

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HS343 Accrued Income Scheme (2025)

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HS343 Accrued Income Scheme (2024)

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HS343 Accrued Income Scheme (2023)

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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.

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