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In chapter 6, example 6 employment income to be included on the income tax computation should be 40000 using the received basis but it has been calculated as 10000 using the accruals basis. Why is this so?
It was an annual salary – salaries are paid monthly- the amount RECEIVED in the 2021/22 tax year is £10,000 – 3 months of annual salary received for April, May and June