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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: grants and subsidies: contents
  2. Specific receipts: grants and subsidies: Highlands and Islands Enterprise

BIM40470 | Specific receipts: grants and subsidies: Highlands and Islands Enterprise

From HM Revenue & Customs · Business Income Manual

Highlands and Islands Enterprise provides financial assistance by way of loans and grants towards specified expenditure. These should be dealt with as at BIM40455.

In addition, Highlands and Islands Enterprise makes special grants which are not earmarked to any particular expenditure, capital or revenue. Exceptionally, these special grants may be treated as non-revenue receipts. This follows an agreement made in respect of grants paid by the Highlands and Island Development Board, the predecessor body to Highlands & Islands Enterprise.

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