This LAAP Bulletin covers the accounting entries required for authorities making or receiving settlement payments to or from the Secretary of State in preparation for the commencement of self-financing of the Housing Revenue Account (HRA) from 1 April 2012. As set out below, these transactions take place in the 2011/12 financial year.
LAAP Bulletin 92 The Accounting Transactions in Relation to the Settlement Payments Determination 2012 Housing Revenue Account England