BIM50700 | Authors and literary profits: contents
From HM Revenue & Customs · Business Income Manual
The profits made by individuals resident in the United Kingdom from literary, composing etc activities which they carry on are chargeable to Income Tax either as profits from a profession or as miscellaneous income, if the activities do not amount to the exercise of a profession. This section contains the following:
Contents9 entries
- BIM50701Authors and literary profits: introduction
- BIM50705Authors and literary profits: receipts
- BIM50710Authors and literary profits: awards and bursaries
- BIM50720Authors and literary profits: deductions
- BIM50725Authors and literary profits: royalties to person other than author
- BIM50740Authors and literary profits: post-cessation receipts
- BIM50745Authors and literary profits: gifts of literary works
- BIM50750Authors and literary profits: averaging
- BIM50755Authors and literary profits: public lending right