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Official guidance
Business Income Manual

BIM35800 · Capital/revenue divide: computer software

  • BIM35801 · Introduction
  • BIM35805 · Tax Bulletin article
  • BIM35810 · General considerations
  • BIM35815 · Costs of setting up a web site
  • BIM35820 · In-house software development costs
  1. Business Income Manual
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  3. /Capital/revenue divide: contents

BIM35800 | Capital/revenue divide: computer software: contents

From HM Revenue & Customs · Business Income Manual

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This chapter explains the treatment of expenditure on computer software in the context of the capital/revenue divide and covers the following:

Contents5 entries

  1. BIM35801Capital/revenue divide: computer software: introduction
  2. BIM35805Capital/revenue divide: computer software: Tax Bulletin article
  3. BIM35810Capital/revenue divide: computer software: general considerations
  4. BIM35815Capital/revenue divide: computer software: costs of setting up a web site
  5. BIM35820Capital/revenue divide: computer software: in-house software development costs: contents
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