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Contents

Official guidance
Business Income Manual

BIM46900 · Specific deductions: repairs and renewals

  • 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
  1. Business Income Manual
  2. /
  3. /Specific deductions: repairs and renewals: contents

BIM46985 | Specific deductions: repairs and renewals: change from non-statutory renewals allowance to capital allowances

From HM Revenue & Customs · Business Income Manual

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