SE42205 - Emoluments from offices and employments: basis of assessment - "earnings basis" and "accounts basis" not to be used for 1989/90 onwards

For years before 1989/90 the statutory basis of assessment under Schedule E 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 “accounts basis”, 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 “earnings” or “accounts” basis of assessment for any year from 1989/90 onwards.