Self-employed client's business year end is 30 April, therefore in the 2020/21 tax return he is reporting income and expenses from 1 May 2019 to 30 April 2020. His accounts are produced on the accruals basis, not cash accounting so should his SEISS payments already received be entered into this tax return or eventually in the one for 2021/22?
12th Apr 2021
Are SEISS grants proper to accounting year or tax
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