(a) Gary began trading many years ago, preparing accounts to 30 September each year.

He decided to change his accounting date to 30 June and the first accounts made up to the new date were for the period from 1 October 2019 to 30 June 2020. The conditions necessary for a change of basis period were all satisfied. Identify the basis periods for years 2018-19 to 2021-22 inclusive.

(b) Audrey began trading on 1 January 2017, preparing accounts to 31 December each year. She decided to change her accounting date to 31 March and the first accounts made up to the new date were for the period from 1 January 2019 to 31 March 2020.

The conditions necessary for a change of basis period were all satisfied. Identify the basis periods for years 2016-17 to 2021-22 inclusive.

(c) Grant began trading many years ago, preparing accounts to 30 June each year. He decided to change his accounting date to 31 December and the first accounts made up to the new date were for the period from 1 July 2020 to 31 December 2020. The conditions necessary for a change of basis period were all satisfied. Identify the basis periods for years 2019-20 to 2022-23 inclusive.

(d) Clare began trading on 1 March 2016, preparing accounts to 31 January each year.

Her first accounts were for the period to 31 January 2017. She decided to change her accounting date to 30 April and the first accounts made up to this new date were for the period from 1 February 2019 to 30 April 2020. The conditions necessary for a change of basis period were all satisfied. Identify the basis periods for years 2015-16 to 2021-22 inclusive.