I am aware that in assessing eligibility for cash-based accounts the turnover of all businesses of a sole trader need to be taken into consideration.
In this context would entries in respect of residential letting on land and property pages of the tax return be relevant, as opposed to entries purely on self-employment pages? I think not, but . . .
Many thanks
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I can confirm...
... your thunk.
"Condition A is that the aggregate cash basis receipts of each trade, profession or vocation carried on by the person does not exceed any relevant maximum for that year..."
The statutory cash basis cannot apply to property businesses (so there turnover does not count), however HMRC accept a non-statutory cash basis for small property businesses (see PIM1101).