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BIM42200 | Deductions: timing: contents

From HM Revenue & Customs · Business Income Manual

This chapter considers when an allowable deduction should be deducted in computing trade profits.

{For the rules regarding timing of deductions for a business using the cash basis, see BIM70030}.

It contains the following:

Contents4 entries

  1. BIM42201Deductions: timing: date allowable
  2. BIM42205Deductions: timing: no specific statutory rule: exclude capital items
  3. BIM42210Deductions: timing: no specific statutory rule: revenue expenditure charged to current assets
  4. BIM42215Deductions: timing: deferred revenue expenditure