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BIM43100 | Specific deductions: crime (expenditure involving): overview: contents

From HM Revenue & Customs · Business Income Manual

Intangible Assets

In relation to expenditure by companies in respect of intangible fixed assets see CIRD12610.

Contact with Business Profits

Because of the nature of the legislation and the complexity of law relating to such criminal offences you should contact Business Profits at an early stage if you discover payments subject to the legislation.

A deduction is not allowable for certain crime-related payments in calculating the profits of a trade. This chapter describes the legislation and how it works. It is arranged as follows:

Contents13 entries

  1. BIM43101Specific deductions: crime (expenditure involving): introduction
  2. BIM43110Specific deductions: crime (expenditure involving): accruals
  3. BIM43115Specific deductions: crime (expenditure involving): criminal payments - scope
  4. BIM43120Specific deductions: crime (expenditure involving): criminal payments - Terrorism Act
  5. BIM43125Specific deductions: crime (expenditure involving): criminal payments - Bribery Act
  6. BIM43126Specific deductions: crime (expenditure involving): Criminal payments: bribery convictions
  7. BIM43130Specific deductions: crime (expenditure involving): criminal payments - handling of cases
  8. BIM43160Specific deductions: crime (expenditure involving): blackmail and extortion - overview
  9. BIM43165Specific deductions: crime (expenditure involving): blackmail and extortion - territorial limitations
  10. BIM43170Specific deductions: crime (expenditure involving): blackmail and extortion - no criminal intent necessary
  11. BIM43175Specific deductions: crime (expenditure involving): blackmail and extortion - alternative basis for disallowance
  12. BIM43180Specific deductions: crime (expenditure involving): blackmail and extortion - examples
  13. BIM43185Specific deductions: crime (expenditure involving): blackmail and extortion - handling of cases