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Contents

Official guidance
Business Income Manual

BIM42450 · Specific deductions

  • BIM42500 · Administration
  • BIM42550 · Advertising: introduction
  • BIM42700 · Bad & doubtful debts
  • BIM42950 · Compensation & damages
  • BIM43100 · Crime (expenditure involving): overview
  • BIM43250 · Dilapidations under a lease
  • BIM44000 · Employee share schemes
  • BIM44500 · Employee benefit trusts
  • BIM45000 · Entertainment: introduction and contents
  • BIM45100 · Flood and erosion projects: Introduction and contents
  • BIM45150 · Gifts in kind and payroll giving
  • BIM45300 · Guarantee payments
  • BIM45350 · Hire purchase
  • BIM45500 · Insurance
  • BIM45650 · Interest - contents
  • BIM45800 · Incidental costs of loan finance: introduction and layout of guidance
  • BIM45840 · Measuring the profits (specific rules & practices) - receipts & deductions: Specific deductions - land remediation relief
  • BIM45850 · Losses
  • BIM45900 · Overseas taxes
  • BIM45950 · Patents and royalties
  • BIM46000 · Pension schemes
  • BIM46250 · Premiums
  • BIM46350 · Pre-trading expenditure
  • BIM46400 · Professional fees
  • BIM46500 · Provisions
  • BIM46800 · Rent and rates
  • BIM46900 · Repairs and renewals
  • BIM47000 · Staffing costs
  • BIM47300 · Security expenditure
  • BIM47400 · Subscriptions
  • BIM47600 · Trade organisations
  • BIM47700 · Travel and subsistence
  • BIM47800 · Use of home
  • BIM48000 · Crisis-driven changes to trading activities
  1. Measuring the profits (specific rules & practices) - receipts & deductions: contents
  2. Specific deductions: contents

BIM42450 | Specific deductions: contents

From HM Revenue & Customs · Business Income Manual

Contents34 entries

  1. BIM42500Specific deductions: administration: contents
  2. BIM42550Specific deductions: advertising: introduction: contents
  3. BIM42700Specific deductions: bad & doubtful debts: contents
  4. BIM42950Specific deductions: compensation & damages: contents
  5. BIM43100Specific deductions: crime (expenditure involving): overview: contents
  6. BIM43250Specific deductions: dilapidations under a lease: contents
  7. BIM44000Specific deductions: employee share schemes: contents
  8. BIM44500Specific deductions: employee benefit trusts: contents
  9. BIM45000Specific deductions: entertainment: introduction and contents
  10. BIM45100Specific deductions: flood and erosion projects: Introduction and contents
  11. BIM45150Specific deductions: gifts in kind and payroll giving: contents
  12. BIM45300Specific deductions: guarantee payments: contents
  13. BIM45350Specific deductions: hire purchase: contents
  14. BIM45500Specific deductions: insurance: contents
  15. BIM45650Specific deductions - interest - contents
  16. BIM45800Specific deductions - incidental costs of loan finance: introduction and layout of guidance: contents
  17. BIM45840Measuring the profits (specific rules & practices) - receipts & deductions: Specific deductions - land remediation relief
  18. BIM45850Specific deductions: losses: contents
  19. BIM45900Specific deductions: overseas taxes: contents
  20. BIM45950Specific deductions: patents and royalties: contents
  21. BIM46000Specific deductions: pension schemes: contents
  22. BIM46250Specific deductions: premiums: contents
  23. BIM46350Specific deductions: pre-trading expenditure: contents
  24. BIM46400Specific deductions: professional fees: contents
  25. BIM46500Specific deductions: provisions: contents
  26. BIM46800Specific deductions: rent and rates: contents
  27. BIM46900Specific deductions: repairs and renewals: contents
  28. BIM47000Specific deductions: staffing costs: contents
  29. BIM47300Specific deductions: security expenditure: contents
  30. BIM47400Specific deductions: subscriptions: contents
  31. BIM47600Specific deductions: trade organisations: contents
  32. BIM47700Specific deductions: travel and subsistence: contents
  33. BIM47800Specific deductions: use of home: contents
  34. BIM48000Crisis-driven changes to trading activities
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