EIM42205 - Employment income: basis of assessment for general earnings:
For years before 1989/90 the statutory basis of assessment for earnings from an office or employment was the earnings basis - people were to be taxed on the remuneration earned in the year irrespective of when it was paid. In practice, taxpayers were often assessed on an 바카라 사이트渁ccounts basis바카라 사이트�, or a receipts basis. Guidance on years before 1989/90 is not included in this manual.
Do not in any circumstances continue or adopt an 바카라 사이트渆arnings바카라 사이트� or 바카라 사이트渁ccounts바카라 사이트� basis of assessment for any year after 1989/90.