In which year is this taxable | AccountingWEB

In which year is this taxable

Somone claimed ESA.  It was paid for a short period then stopped by DWP.  They appealed against the decision and took it to tribunal.

Person won and it was paid in 2011/12.  Arrears from September 2011 were paid this year also.

When are the arrears taxable?  Is it in 2010/11 or 2011/12.  Logic suggests it should be taxable last year as that was when the entitlement arose?

Can anyone help?

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When paid

thisistibi |
thisistibi's picture

Receipts basis

Nadine |

Sorry but doesnt that mean accruals basis

valentino rossi |
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thisistibi |
thisistibi's picture