Change of https://www.gov.uk/government/publications/accrued-income-scheme-hs343-self-assessment-helpsheet

Change description : 2026-04-06 00:15:00: The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed. The working sheets for tax years 2021 to 2022, 2022 to 2023, 2023 to 2024 and 2024 to 2025 have been removed and replaced with one working sheet which covers all of the tax years. [Guidance and regulation]

Showing diff : 2025-04-05 23:53:35.231486619 +00:00..2026-04-05 23:23:49.580334798 +00:00

Guidance

Accrued Income Scheme (Self Assessment helpsheet HS343)

Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20262025 — See all updates

Documents

HS343 Accrued Income Scheme (2025)

HTML

HS343 Working sheet (2025)

PDF, 156154 KB, 1 page

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HS343 Accrued Income Scheme (2026)(2024)

HTML

HS343 AccruedWorking Incomesheet Scheme (2025)(2024)

HTMLPDF, 151 KB, 1 page

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HS343 Accrued Income Scheme (2024)(2023)

HTML

HS343 Working sheet (2023)

PDF, 151 KB, 1 page

This file may not be suitable for users of assistive technology.

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HS343 Accrued Income Scheme (2023)(2022)

HTML

HS343 Working sheet (2022)

PDF, 150 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This helpsheet explains what the Accrued Income Scheme is and how to work out your accrued income profits or losses.

Updates to this page

Published 4 July 2014
Last updated 6 April 20262025 + show all updates

  2. The helpsheet and working sheet for tax year 2024 to 2025 have been added, and the versions for tax year 2020 to 2021 have been removed.

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Update history

2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed. The working sheets for tax years 2021 to 2022, 2022 to 2023, 2023 to 2024 and 2024 to 2025 have been removed and replaced with one working sheet which covers all of the tax years.

2025-04-06 00:15
The helpsheet and working sheet for tax year 2024 to 2025 have been added, and the versions for tax year 2020 to 2021 have been removed.

2024-04-06 00:15
The helpsheet and working sheet for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

2022-04-06 00:15
The helpsheet and examples for tax year 2021 to 2022 have been added, and the versions for tax year 2017 to 2018 have been removed.