HMRC agent talking points meeting: Basis periods

Released 10 January 2020

HMRC will be hosting an online agent talking points meeting Basis periods on Thursday 30 January 2020 – 11.00 a.m. to 12.00 p.m.

During the webinar HMRC will focus on basis periods. In particular they will look at the different rules that apply to commencement years, the effect on a basis period when there is a change of accounting date and overlapping periods. They will also look at some pointers when dealing with a change from sole trader to partnership and vice versa.

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Questions for HMRC subject experts can be sent to more than 24 hours prior to the meeting, including the title of the meeting in the ‘Subject’ line of the e-mail. Questions that arise after this time should be submitted during the live meeting.

Earlier meetings can be viewed online at

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