TaxSimba — Cash Basis or Traditional Accounting: Which Figures Go on Your Return?
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
An invoice is issued before 5 April but paid afterwards. Keep the invoice and receipt dates visible so the accounting method determines the reporting year. When changing methods, check the transition so the same amount is neither omitted nor counted twice.

DECISION TO RESOLVE
Which method applies, and was the amount already brought into an earlier calculation?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. Find the previous accounting method.
Notes: ______________________________

2. List unpaid sales invoices and supplier bills.
Notes: ______________________________

3. Record stock and relevant opening balances.
Notes: ______________________________

4. Keep payment dates and underlying invoices.
Notes: ______________________________

5. Confirm any method-change adjustments before filing.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/cash-basis-vs-traditional-accounting
Check the current guide and official sources before relying on a deadline or process.