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BIM75000 | Simplified expenses: contents

From HM Revenue & Customs · Business Income Manual

Schedule 5 of Finance Act 2013 introduced simpler rules for some business expenses for unincorporated businesses.

Contents4 entries

BIM75001Simplified expenses: introduction
BIM75005Simplified expenses: expenditure on motor vehicles
BIM75010Simplified expenses: use of home for business purposes
BIM75015Simplified expenses: private use of business premises