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self employment income

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › self employment income

  • This topic has 1 reply, 2 voices, and was last updated 10 hours ago by AmandaP.
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  • January 11, 2026 at 12:12 pm #724288
    Haarip
    Participant
    • Topics: 23
    • Replies: 37
    • ☆☆

    the car leasing premium that is paid for cars with above 50gms of emmisions, is it time apportioned according to accounting period?

    January 11, 2026 at 6:06 pm #724296
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 104
    • ☆☆

    Under the cash basis – amount PAID DURING THE PERIOD (no time apportionment) and no 15% disallowance.

    Under the accruals basis – amount RELATING TO THE PERIOD (therefore possible time apportionment) but 15% disallowance.

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