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Home / Simons-Taxes / Business tax / Part B8 Sole traders / Division B8.1 Tax treatment of sole traders

Division B8.1 Tax treatment of sole traders

Business tax

Division B8.1 Tax treatment of sole traders

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B8.101 Basis of taxation for sole traders鈥攐verview

B8.101A Tax year basis from 2024/25 onwards

B8.101B Transitional rules in 2023/24 for basis period reforms

B8.102 Basis periods (rules prior to reform)鈥攅arly years of trading

B8.103 Basis periods (rules prior to reform)鈥攃ontinuing trades

B8.105 Sole traders ceasing in 2023/24 and prior鈥攆inal basis periods

B8.107 Overlap profits鈥攔ules prior to basis period reform

B8.110 Basis periods (rules prior to reform)鈥攚hat is the accounting date?

B8.115 Destinations for rewritten material

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