Example 5: Lease Premiums on grant of short leaseHome › Forums › Ask ACCA Tutor › Ask the Tutor ACCA Taxation TX-UK Exams › Example 5: Lease Premiums on grant of short lease This topic contains 1 reply, has 2 voices, and was last updated by Tax Tutor 1 month ago. Viewing 2 posts - 1 through 2 (of 2 total)Author Posts November 10, 2019 at 6:00 am fatimaumarParticipantHi. The annual rent was due on 1 July 2018. Why is this not prorated according to the number of months within the tax year? November 11, 2019 at 11:14 am Tax TutorKeymasterThe basis of assessment is actual cash received – NOT accrued. Author Posts Viewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.