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Income Tax: basis period reform · Order Paper · Order Paper

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POLICYWithdrawnPolicy paper · gov.uk

Income Tax: basis period reform

This measure intends to reform basis periods for Income Tax for the self-employed, it also launches a consultation on how to implement reform.

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax: basis period reform Clause 1: Draft legislationapplication/pdf Clause 1: Explanatory noteapplication/vnd.oasis.opendocument.text Clause 2: Draft legislationapplication/pdf Clause 2: Explanatory noteapplication/vnd.oasis.opendocument.text

At a glance

TypePolicy paper

First published20 Jul 2021

Last updated20 Jul 2021

Organisations

HM Revenue & Customs

Topics

Business taxIncome Tax

Source

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