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BIM100000 | Miscellaneous income: contents

From HM Revenue & Customs · Business Income Manual

S687-S689 Income Tax (Trading and Other Income) Act 2005, S979-S981 Corporation Tax Act 2009

This section looks at the taxation of income not otherwise charged to Income Tax or Corporation Tax. Such income is subject to a stand-alone charge (the sweep-up charge) to Income Tax or Corporation Tax under the category of ‘miscellaneous income’.

This guidance does not cover other stand-alone charges within the miscellaneous income category.

This section contains the following guidance:

Contents22 entries

  1. BIM100101Miscellaneous income: scope of the provisions: overview
  2. BIM100105Miscellaneous income: scope of the provisions: judicial comment
  3. BIM100110Miscellaneous income: scope of the provisions: services
  4. BIM100115Miscellaneous income: scope of the provisions: services - contracts and arrangements
  5. BIM100120Miscellaneous income: scope of the provisions: services - amount of work done
  6. BIM100125Miscellaneous income: scope of the provisions: sweep-up - introduction
  7. BIM100130Miscellaneous income: scope of the provisions: sweep-up - judicial comment
  8. BIM100135Miscellaneous income: scope of the provisions: isolated sales of assets
  9. BIM100140Miscellaneous income: scope of the provisions: series of sales of assets
  10. BIM100150Miscellaneous income: calculating the profits
  11. BIM100155Miscellaneous income: deductions
  12. BIM100190Miscellaneous income: losses
  13. BIM100205Miscellaneous income: particular sources: authors
  14. BIM100210Miscellaneous income: particular sources: cash-backs
  15. BIM100215Miscellaneous income: particular sources: guarantees
  16. BIM100220Miscellaneous income: particular sources: hire of equipment
  17. BIM100225Miscellaneous income: particular sources: loans
  18. BIM100230Miscellaneous income: particular sources: newspaper stories
  19. BIM100235Miscellaneous income: particular sources: photography
  20. BIM100240Miscellaneous income: particular sources: restraint of trade
  21. BIM100245Miscellaneous income: particular sources: film and television
  22. BIM100250Miscellaneous income: particular sources: tolls