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Contents

Official guidance

Business Income Manual

BIM46900 · Specific deductions: repairs and renewals

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BIM46901 · Overview
BIM46905 · Role of accountancy
BIM46910 · What is a repair: the ‘entirety’
BIM46911 · What is a repair: the ‘entirety’: examples
BIM46915 · What is a repair: improvements
BIM46920 · What is a repair: different materials
BIM46925 · What is a repair: changing technology
BIM46930 · What is a repair: notional repairs
BIM46935 · What is a repair: effect of change of ownership
BIM46940 · What is a repair: required by a lease
BIM46945 · Assets on which capital allowances given
BIM46950 · The character of the asset
BIM46990 · Maintenance of a technical library
BIM46960 · Statutory renewals allowance
BIM46965 · Change from plant & machinery allowances to statutory renewals allowance
BIM46970 · Valuation basis
BIM46975 · Change to valuation basis
BIM46980 · Non-statutory renewals allowance
BIM46985 · Change from non-statutory renewals allowance to capital allowances

Specific deductions: repairs and renewals: contents
Specific deductions: repairs and renewals: valuation basis

BIM46970 | Specific deductions: repairs and renewals: valuation basis

From HM Revenue & Customs · Business Income Manual

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