Accruals and Receipts Basis

SAFCTony

Sitting Personal Tax next week and am getting confused about which income is assesses on which basis!!

Does anyone have a definitive answer as to whether Employment, Capital Gains, Saving and Property income is assessed on Accruals or Receipts basis?

Thank You

Morpheus1980

As far as I'm aware, it is only property income that was singled out in my textbooks as being assessed on an accruals basis, because there were a few exercises which involved tenants who had neglected to pay their rent on time (within the tax year).

SAFCTony

Thanks Morpheus1980 - I can now treat property as accruals.

Regards