tax year or calendar year re 30 Item / £1760 limit and notification to HMRC?

Question

hi, can anyone please tell me the re 30 Item / £1760 limit and notification to HMRC  is for a tax year 6 april to 5 april or over a calendar year 1 january to 31 december please?

zapfanray · Accepted Answer

thank you very much for the info.