BIM64330 | Private Finance Initiative (PFI): interest: pre-trading: table of examples
From HM Revenue & Customs · Business Income Manual
| Tax treatment | Accounting treatment of pre-trading interest | - | - |
|---|---|---|---|
| - | Fixed asset | Finance debtor | - |
| - | FRS5 | FRS5 | SSAP9/FRS5 |
| Non-trade | Example 1 () | Example 3 () | Example 5 () |
| Trade | Example 2 () | Example 4 () | Example 6 () |