CPD module: basis period rules

CPD module: basis period rules

By completing this module, you will be able to understand:

  • major change in rules for assessing trade profits
  • 2022-23 and earlier: basis period ended in year
  • 2024-25 and later: tax year basis
  • 2023-24: transitional year                                           
  • 2023-24: end of 2022-23 basis period to 5 April 2024

This CPD module takes 25 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared by Laura Burrowes, tax specialist at Croner-i

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