Basis period reform (BPR) represents a fundamental change to the way the profits of unincorporated businesses – the self-employed and partnerships – are taxed.
From April 2024, businesses will be taxed on profits for the tax year and no longer those for the accounting year ending in a tax year.
Download Dext's latest white paper to prepare for it and to learn about not just the main technical aspects but also the practical implications of this changing legislation.
Download our white paper to understand:
What’s changing and why? Who will it affect and when? What you need to think about: overlap profits, losses, year-ends. And FAQs
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