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How do I make accounting adjustments (BSAS) in EasyTaxer?

After your fourth quarterly update you may need to adjust your annual totals before your tax return. EasyTaxer does it through HMRC's Business Source Adjustable Summary (BSAS): trigger one, then amend its totals and submit.

Where to find it in EasyTaxer: Income → Self-employment, UK Property or Foreign Property → Accounting adjustments (BSAS)

A still from the video: a dark green title slide labelled MTD for Income Tax, Year end, listing two numbered steps, Category totals and Not each transaction, with the EasyTaxer logo in the corner, under the title Adjust your year-end totals.

Video coming soon

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Step by step

  1. In Tax → Calculations, open the BSAS tab, choose the business and select Trigger BSAS.
  2. Open the business under Income, and select Open BSAS on the Accounting adjustments (BSAS) card.
  3. Review HMRC's Adjustable Summary Calculation, then select Amend.
  4. Change the income, expenses or additions totals, save, and confirm to submit the adjustments to HMRC.

Steps: the text version of this video

  1. The short answer

    Once you've sent your fourth quarterly update, you may need to adjust the totals before your tax return. You adjust the annual total for a category, not each transaction. EasyTaxer does this through HMRC's Business Source Adjustable Summary, called BSAS, one for each business.

  2. What you might adjust

    HMRC's guidance lists the kinds of adjustment. Tax adjustments, such as removing expenses you can't claim. Accounting adjustments, such as prepayments or accruals, if you use traditional accounting: on the cash basis, the default, you don't need these. And adjustments because your accounting period doesn't match the tax year.

  3. HMRC's example

    HMRC's example: you use one phone for business and personal calls. At the year end, you reduce the category total for phone, fax, stationery and other office costs, so you only claim the business part.

  4. How to do it in EasyTaxer

    In EasyTaxer, go to Tax, then Calculations, open the BSAS tab, choose the business, and select Trigger BSAS. Then open the business under Income, and select Open BSAS. Review HMRC's adjustable summary, select Amend, change the income, expenses or additions, and confirm to submit the adjustments to HMRC.

  5. Good to know

    If a summary already has adjustments, saving creates a new one with your changes. And your capital allowance claim is recorded before you submit your tax return: HMRC won't process it until then.

  6. EasyTaxer is recognised by HMRC for Making Tax Digital for Income Tax. You'll find it at easytaxer.com.

Related

Checked against EasyTaxer on 26 September 2026. Screens can change between releases; if something here does not match what you see, please tell us.