Appendix FM : self-employment evidence

[morleyaxis]

Hi can I just ask a question about evidence for self-employment...
Does one have to prove one's self-employment income through payment entries into a bank account ie on bank statements ie during the April - April tax year? What if you were paid cash and did not necessarily put all your income into the bank but spent it on other business expenses. Your income would not then be reflected in the bank statement. According to Appendix FM will income only be counted if it is shown in bank statements entries or is the accountants audit (showing profit after income and expenses calculation) and stated income in the HMRC tax return enough to show this?

Would really appreciate some clarification on this if possible. Thank you.