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Contents

Official guidance
Business Income Manual

BIM40450 · Specific receipts: grants and subsidies

  • BIM40451 · Introduction
  • BIM40455 · Government, local authority and EU grants
  • BIM40456 · Specific receipts: Coronavirus Support Payments - General rules
  • BIM40457 · Specific receipts: Coronavirus Support Payments- Specific rules & exceptions
  • BIM40458 · Specific receipts: Coronavirus Support Payments - Self Employment Income Support Scheme
  • BIM40459 · Specific receipts: Coronavirus Support Payments - Employment-Related Schemes
  • BIM40460 · Northern Ireland regional development grants
  • BIM40465 · Industrial development grants
  • BIM40470 · Highlands and Islands Enterprise
  • BIM40475 · Loss of income whilst on public service
  1. Specific receipts: contents
  2. Specific receipts: grants and subsidies: contents

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 BIM55000 onwards).

Contents10 entries

  1. BIM40451Specific receipts: grants and subsidies: introduction
  2. BIM40455Specific receipts: grants and subsidies: government, local authority and EU grants
  3. BIM40456Specific receipts: Coronavirus Support Payments - General rules
  4. BIM40457Specific receipts: Coronavirus Support Payments- Specific rules & exceptions
  5. BIM40458Specific receipts: Coronavirus Support Payments - Self Employment Income Support Scheme
  6. BIM40459Specific receipts: Coronavirus Support Payments - Employment-Related Schemes
  7. BIM40460Specific receipts: grants and subsidies: Northern Ireland regional development grants
  8. BIM40465Specific receipts: grants and subsidies: industrial development grants
  9. BIM40470Specific receipts: grants and subsidies: Highlands and Islands Enterprise
  10. BIM40475Specific receipts: grants and subsidies: loss of income whilst on public service
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