Belinda began trading on 1 March 2013 and chose 31 December as her accounting date.

Her first accounts were fo r the period to 31 Decemb er 2013. She eventually decided to change her accounting date to 31 May and the first accounts made up to the new date were for the 17 months to 31 May 2017 . The conditions necessary for a change of basis period were all satisfied. The adjusted trading profits for her first five periods of account were as follows:

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1 March 2013 to 31 December 2013 year to 31 December 2014 year to 31 December 2015 1 January 2016 to 31 May 2017 year to 31 May 2018 Adjusted trading profit Compute B elinda's trading income for 2012 -13 amounts of any overlap profits or overlap relief. 43,700 52,590 54,300 71,060 68,200 to 2018 -19 inclusive, showing the