LateAccountingDateRuleDto
The late accounting date rule (LADR) election HMRC hold for one self-employment income source
and tax year.
The automatic rule treats an accounting period ending between 31 March and 4 April as ending on
5 April. Disapplying it means the 1–5 April profits are apportioned and reported separately
instead. Only a business whose accounting date falls in that window can elect at all, and the
election then stands for five years.
Properties
| Name | Type | Description |
|---|---|---|
| isDisapplied | boolean | True when the client has elected out of the automatic rule; false when the automatic |
True when the client has elected out of the automatic rule; false when the automatic | ||
| isEligible | boolean | Whether this income source could disapply the rule at all — only businesses whose accounting |
Whether this income source could disapply the rule at all — only businesses whose accounting | ||
| taxYearOfElection | string | The first tax year the disapplication ran from, where the rule is disapplied. |
The first tax year the disapplication ran from, where the rule is disapplied. | ||
| taxYearElectionExpires | string | The last tax year the disapplication covers — the election runs for five years. |
The last tax year the disapplication covers — the election runs for five years. | ||
JSON Example
{
"isDisapplied": false,
"isEligible": false,
"taxYearOfElection": "string",
"taxYearElectionExpires": "string"
}