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The following is a summary of frequently asked questions relating to the basis period reform which has a start date of the tax year 2024/25 with a transitional period in 2023/24. For details on how the basis period reforms will work and the method of transition, see the Tax year basis from 2024/25 onwards and Basis period transitional rules 2023/24 guidance notes.

For a client factsheet and a checklist that summarises the implications for businesses, see the Client factsheet ― basis period reform and Checklist ― basis period reform implications for businesses.