| BIM71001 | Introduction to basis periods |
| BIM71005 | Introduction to ‘current year’ basis |
| BIM71010 | Basis periods – general rules |
| BIM71015 | Commencement years |
| BIM71020 | First accounting date just before end of tax year |
| BIM71025 | Year of cessation |
| BIM71030 | Slight variations in accounting date |
| BIM71035 | Change of accounting date – introduction |
| BIM71040 | Change of accounting date – years 1 – 3 |
| BIM71045 | Change of accounting date – year 4 onwards |
| BIM71050 | Change of accounting date – year 4 onwards - commercial reasons for change |
| BIM71055 | Change of accounting date – year 4 onwards – year after ineffective change |
| BIM71060 | Change of accounting date – year 4 onwards – examples |
| BIM71065 | Apportioning profits to basis periods |
| BIM71070 | Apportioning losses to basis periods |
| BIM71075 | Overlap relief – introduction |
| BIM71080 | Overlap relief – computation |
| BIM71085 | Overlap relief – how given |
| BIM71090 | Overlap relief – given on change of accounting date |
| BIM71095 | Overlap relief – given on cessation |
| BIM71100 | ‘previous year’ basis – introduction |
| BIM71105 | ‘previous year’ basis – 1996-1997 transitional rules |
From 6 April 2005 the legislation on basis periods is in
ITTOIA05/S196 to S220.
Up to 5 April 2005 the relevant legislation was in
ICTA88/S60 to S63A.
