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Contents

Official guidance
Business Income Manual

BIM50000 · Measuring the profits (particular trades)

  • BIM50150 · Actors and other entertainers
  • BIM50301 · Particular trades: agricultural societies
  • BIM50600 · Athletes
  • BIM50650 · Athletes - Lottery funding - Athlete Personal Awards
  • BIM50700 · Authors and literary profits
  • BIM51100 · Barristers
  • BIM51251 · Particular trades: bookmakers
  • BIM51400 · Breweries
  • BIM51450 · Broadcasting
  • BIM51500 · Builders, property dealers & developers
  • BIM52001 · Particular trades: motor dealers
  • BIM52500 · Cemeteries and crematoria
  • BIM52550 · Check traders
  • BIM52750 · Care providers
  • BIM53251 · Particular trades: commodity transactions
  • BIM53951 · Particular trades: diving industry
  • BIM54000 · Doctors and dentists
  • BIM55000 · Farming
  • BIM56000 · Films and sound recordings
  • BIM56800 · Financial traders - instruments and shares
  • BIM57001 · Particular trades: fishing: grants to decommission fishing vessels
  • BIM57600 · Franchising
  • BIM58200 · Grant aided bodies
  • BIM58401 · Particular trades: greyhound stadium proprietors
  • BIM58600 · Historic houses
  • BIM58801 · Particular trades: Horserace Betting Levy Board
  • BIM59501 · Particular trades: internet trading
  • BIM60000 · Land - trading transactions
  • BIM60201 · Land: profits arising out of land
  • BIM60300 · Land transactions (before 16 March 2016)
  • BIM60510 · Profits from a trade of dealing in or developing UK land (from 16 March 2016)
  • BIM61001 · Leasing: general
  • BIM61200 · Leasing: avoidance: assets other than land
  • BIM61300 · Leasing: avoidance: sale and leaseback of land
  • BIM61400 · Licensed trade
  • BIM61551 · Particular trades: Lloyd’s underwriters
  • BIM61600 · Lotteries promoted by sport supporters’ societies
  • BIM61851 · Marine pilots
  • BIM62000 · Mineral extraction: introduction
  • BIM62101 · Particular trades: missionaries
  • BIM62200 · Moneylenders
  • BIM62600 · Nurseries and market gardens
  • BIM62651 · Particular trades: nurses
  • BIM63151 · Particular trades: pawnbrokers
  • BIM64000 · Private Finance Initiative (PFI)
  • BIM65001 · Prostitution
  • BIM65150 · Research grants and fellowships
  • BIM65800 · Solicitors
  • BIM66000 · Sports testimonials
  • BIM66200 · Subcontractors
  • BIM66300 · Sub-postmasters
  • BIM66601 · Theatre backers
  • BIM66650 · Timber merchants
  • BIM67000 · Underwriting of shares
  • BIM67200 · DVD and blu-ray disc traders
  • BIM67400 · Waste disposal
  • BIM67600 · Particular trades: wayleaves
  • BIM67701 · Woodlands
  • BIM55125 · Farming: Basic Payment Scheme: Delinked Payments
  • BIM60580 · Disposals of property deriving its value from land
  • BIM60625 · Profits from a trade of dealing in or developing UK land: Period in which the gain is taxed
  • BIM60630 · Profits from a trade of dealing in or developing UK land: Profit attributable to period before intention to develop formed
  1. Measuring the profits (particular trades): contents
  2. Marine pilots

BIM61851 | Marine pilots

From HM Revenue & Customs · Business Income Manual

Under the Pilotage Act 1987, harbour authorities can engage pilots on a self-employed basis or as employees. The status of marine pilots therefore depends upon the nature of the contract between the parties. Any cases of doubt should be referred to the Status Inspector.

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