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? 

Comments
There are 3 comments. Login or register to view them.

My understanding is thus:

EASy |

As EASy says

pedant |
pedant's picture

But ...

Old Greying Accountant |
Old Greying Accountant's picture