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BIM64000 | Measuring the profits (particular trades): Private Finance Initiative (PFI): contents

From HM Revenue & Customs · Business Income Manual

A full list of the contents of the guidance on PFI is shown below. The guidance is subdivided into sections, the opening page of each section being in bold in the list below. Please click on the page number alongside to go direct to each section.

The PFI section of the BIM does not currently contain guidance for those applying one of EU adopted IFRS and IFRIC 12, FRS 101 or FRS 102

HMRC officers should send any requests for further guidance to BAI Business Profits.

Contents8 entries

  1. BIM64005Measuring the profits (particular trades): Private finance initiative (PFI): background
  2. BIM64015Measuring the profits (particular trades): Private finance initiative (PFI): non-statutory clearance procedure
  3. BIM64020Measuring the profits (particular trades): Private finance initiative (PFI): property business
  4. BIM64025Measuring the profits (particular trades): Private Finance Initiative (PFI): scope of trade: contents
  5. BIM64070Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: contents
  6. BIM64120Private Finance Initiative (PFI): accounting and tax: contents
  7. BIM64170Private Finance Initiative (PFI): contribution of land: contents
  8. BIM64240Private Finance Initiative (PFI): interest: contents