BIM40450 | Specific receipts: grants and subsidies: contents
From HM Revenue & Customs · Business Income Manual
This chapter contains general guidance on the treatment of grants and subsidies in calculating the taxable profits of a trade.
Further information on the treatment of particular grants may be found elsewhere in this or other guidance manuals (see, for example, the guidance on farming trades at onwards).
Contents10 entries
- BIM40451Specific receipts: grants and subsidies: introduction
- BIM40455Specific receipts: grants and subsidies: government, local authority and EU grants
- BIM40456Specific receipts: Coronavirus Support Payments - General rules
- BIM40457Specific receipts: Coronavirus Support Payments- Specific rules & exceptions
- BIM40458Specific receipts: Coronavirus Support Payments - Self Employment Income Support Scheme
- BIM40459Specific receipts: Coronavirus Support Payments - Employment-Related Schemes
- BIM40460Specific receipts: grants and subsidies: Northern Ireland regional development grants
- BIM40465Specific receipts: grants and subsidies: industrial development grants
- BIM40470Specific receipts: grants and subsidies: Highlands and Islands Enterprise
- BIM40475Specific receipts: grants and subsidies: loss of income whilst on public service