Roger began trading on 1 January 2016, preparing accounts to 30 April each year. His first accounts

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Roger began trading on 1 January 2016, preparing accounts to 30 April each year. His first accounts were for the 16 months to 30 April 2017. In 2019 he decided to change his accounting date to 30 June. The first accounts made up to the new date were for the 14 months to 30 June 2019 and the conditions necessary for a change of basis period were all satisfied. Roger ceased trading on 31 May 2022. His adjusted trading profits were as follows:

Adjusted trading profit

£

1 January 2016 to 30 April 2017 33,920 year to 30 April 2018 29,700 1 May 2018 to 30 June 2019 33,300 year to 30 June 2020 41,600 year to 30 June 2021 37,900 1 July 2021 to 31 May 2022 23,500 Compute Roger's trading income for all tax years.

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