Commentary

E1.706 Periods of account not ending on 5 April

Personal and employment tax

E1.706 Periods of account not ending on 5 April

E1.706 Periods of account not ending on 5 April

The provisions described in this article apply if:

  1.  

    •     an individual qualifies for qualifying care relief for a tax year

  2.  

    •     the individual's qualifying care receipts for the tax year are the receipts of a trade, and

  3.  

    •     the period of account in which those receipts accrue1 does not end on 5 April in the tax year2

These rules are necessary to take account of possible changes from one year to another in the rates of the fixed amount and of the amount per child.

See E1.701 for the extension of relief to

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