Cash Basis and Flat Rate Expenses | Factsheet | PKF Francis Clark
skip to Main Content
Merry Christmas! Our offices will be closed from 1pm on Christmas Eve, reopening on Tuesday 4 January.

Cash basis and flat rate expenses

With effect from 2013-14 sole traders and partnerships carrying on a business have been able to elect to calculate their business profits using a ‘cash basis’ rather than the usual accruals basis. Read more by downloading the PDF below.

Download Factsheet
Back To Top