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Basis period reform

This Tax Information and Impact Note details legislation introduced to simplify the basis period rules for the self-employed and partners.

Last fetched 04 May 2026 · gov.uk

Documents

Basis period reform

At a glance

TypePolicy paper

First published27 Oct 2021

Last updated27 Oct 2021

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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