Is 

 
t
A change from invalid to 
the old basis of computing 
he profits a VALID basis? 
uidance on valid and 
invalid basis is at BIM34020. 
valid is governed by the 
Ahmedabad principle, 
BIM34025. 
 
G
No 
Yes 
of 
No 
Has there been a change in basis or simply a refinement 
the existing method, see 
BIM34050. 
No adjustment is 
necessary, BIM34015. 
Yes, change in basis 

 

No 
Is the change a change in 
accounting policy? 
BIM34045. 
Changes in tax computation adjustments see BIM34090. 
Yes
Changes in accounting