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Official guidance

Business Income Manual

BIM45650 · Specific deductions - interest - contents

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BIM45665 · Specific deductions - interest: Must be paid wholly and exclusively for business purposes
BIM45670 · Specific deductions - interest: Only part of the payment satisfies the wholly and exclusively test
BIM45675 · Specific deductions - interest: Separate loan for specific asset or purpose
BIM45680 · Specific deductions - interest: Change in use of funds or asset
BIM45685 · Specific deductions - interest: Security for the funds
BIM45690 · Specific deductions - interest: Funding the business
BIM45695 · Specific deductions - interest: General business accounts, mixed use accounts and offset accounts
BIM45700 · Specific deductions - interest: Withdrawal of capital from a business
BIM45705 · Specific deductions - interest: Overdrawn capital account
BIM45710 · Specific deductions - interest: overdrawn capital account - no adjustment for revaluations
BIM45715 · Specific deductions - interest: Overdrawn capital account - adjustments for depreciation and losses
BIM45720 · Specific deductions - interest: Overdrawn capital account - herd basis
BIM45725 · Specific deductions - interest: overdrawn capital account - Silk v Fletcher
BIM45735 · Specific deductions: interest - Partner's capital
BIM45740 · Specific deductions - interest: On late paid tax, NIC and contract settlements
BIM45755 · Specific deductions - interest: properties occupied rent-free
BIM45760 · Specific deductions - interest: Interest always a revenue item
BIM45765 · Specific deductions - interest: Exclusion of double relief
BIM45770 · Specific deductions - interest: to be treated as a trading loss
BIM45780 · Specific deductions: interest: alternative finance arrangements - overview
BIM45781 · Specific deductions: interest: alternative finance arrangements - tax treatment
BIM45782 · Specific deductions - interest: alternative finance arrangements - transfer pricing
BIM45730 · Specific deductions - interest: Overdrawn capital account - example

Business Income Manual
Specific deductions - interest - contents

BIM45730 | Specific deductions - interest: Overdrawn capital account - example

From HM Revenue & Customs · Business Income Manual

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