BIM40225 | Specific receipts: unclaimed balances: four broad categories of case

Where to find further specific guidance

Unclaimed balances may be conveniently divided into four broad categories:

1. receipts that become taxable receipts by operation of law (see BIM40230)

2. overpayments (see BIM40240)

3. holding of funds that always belong to someone else (see BIM40250)

4. trade debts that are never paid (see BIM40255)

Health warning

This page is part of the section of the Business Income Manual on unclaimed balances. You should read the whole section to understand this topic. See the contents page at BIM40200.