1123 - If your basis period is not the same as your accounting period

To work out your profit or loss for the basis period you may have to add together and/or divide the results of the periods for which you have accounts. Enter here the amount of the adjustment needed to the profit or loss in either 'Net business profit for tax purposes' or 'Net business loss for tax purposes' above.

For further guidance and information please see the Notes on Self-employment (Full) (PDF 121K)

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