Q 11 Piquet and Buraco (a) (ii)

Hello,

This question is regarding requirement (a) (ii) change of accounting date to 30 April.

The alternative choice of accounting date is 30 April 2019 which falls under the basis period 19/20.

I want to know that why the basis period for 2018/19 is not 06.04.18 – 05.04.19 because it is stated in kaplan text that “the basis period for the tax year of change will be the period ending with the new accounting date.”

Thanks.