Accounting period

Field Description
Start of period Start date of the accounting period.
End of period End date of the accounting period.
Account details are not required Select if true.
Accounts do not cover period from last accounting date Select if true.
Change of accounting date

Select if the accounting date has changed. For more information, refer to the HMRC guide.

For tax years up to 2022/2023.

Is the cash basis being used? – Select if the accounting is done on a cash basis. You cannot claim capital allowances if you’re using cash basis. The only exception is cars.
Do figures include VAT? Select if the figures include VAT. This is typically for partnerships that are registered for VAT but are using the cash basis.