accruals basis can hmrc insist on it?

can HMRC insist that the accruals principle (and hence counting debtors-opening and closing) should apply to sales? or can the income & expenditure account approach still apply if this is the methodology used for the accounts? 

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My understanding is thus:

EASy |

As EASy says

pedant |
pedant's picture

But ...

Old Greying Accountant |
Old Greying Accountant's picture