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Elective accruals basis for the carried interest rules

This measure introduces a new elective accruals basis for the carried interest rules.

Last fetched 04 May 2026 · gov.uk

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Introducing an elective accruals basis for the carried interest rules

At a glance

TypePolicy paper

First published15 Mar 2023

Last updated15 Mar 2023

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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