HND Accounting – Business Taxation J0LY 35

Following HMRC’s decision to make Cash-Basis Accounting the default method for self-employed traders and partners, SQA has made a change to the HN Unit Business Taxation J0LY 35 to bring it into line.

Consequently, the treatment of Capital Allowances has been moved from Outcome 1 (Sole Traders) to Outcome 3 (Corporation Tax). Given the timing of the change, and that both remain potentially valid methods, centres may use either for the remainder of session 2024/25.

Centres must adhere to the updated unit specification from August 2025.

louisemycroft Published February 25, 2025