Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Official guidance

Business Income Manual

Find in this level

BIM00500 · Introduction
BIM14000 · Taxation of trading income
BIM20000 · Meaning of trade
BIM30000 · Measuring the profits (general rules)
BIM40000 · Measuring the profits (specific rules & practices) - receipts & deductions
BIM50000 · Measuring the profits (particular trades)
BIM70000 · Cash basis
BIM75000 · Simplified expenses
BIM80000 · Computing the amount to assess
BIM90000 · Post-cessation receipts and expenses
BIM100000 · Miscellaneous income
BIM100350 · Sale of income by an individual in exchange for capital
BIMFEEDBACK · BIM Feedback
BIM60899 · BlankPage
BIM67530 · Waste disposal: Landfill Tax: payments to environmental trusts
BIM82001 · Partnerships - general notes: definition
BIM82005 · Partnerships - general notes: existence of partnership
BIM82010 · Partnerships - general notes: joint venture
BIM82015 · Partnerships - general notes: separate business for tax purposes
BIM82020 · Partnerships - general notes: capacity of partners
BIM82025 · Partnerships - general notes: types of partner
BIM82035 · Partnerships - general notes: Scottish partnerships
BIM82040 · Partnerships - general notes: formation
BIM82045 · Partnerships - general notes: dissolution
BIM82050 · Partnerships - general notes: death or retirement of partner
BIM82055 · Partnerships - general notes: sharing profits/losses
BIM82058 · Partnerships - general notes: property
BIM82060 · Partnerships - general notes: sleeping and inactive partners: NICs
BIM82065 · Partnerships - general notes: husbands, wives, civil partners and minor children
BIM82070 · Partnerships - general notes: service companies
BIM82075 · Partnerships - general notes: partners’ personal expenses
BIM82080 · Partnerships - expenses paid by partners
BIM82085 · Partnership expenses - partnership advances funds to partner
BIM82090 · Partnerships - partners in disagreement
BIM82095 · Partnership expenses paid by partners - legal basis
BIM82101 · Partnerships: limited partnership: overview
BIM82105 · Partnerships: Limited partnership: restriction of relief for limited partners
BIM82110 · Partnerships: Limited Liability Partnership (LLP): overview
BIM82112 · Partnerships: Limited Liability Partnership (LLP): LLP agreement
BIM82115 · Partnerships: Limited Liability Partnership (LLP): taxation
BIM82120 · Partnerships: Limited Liability Partnership (LLP): compliance
BIM82125 · Partnerships: Limited Liability Partnership (LLP): computation of profits
BIM82130 · Partnerships: Limited Liability Partnership (LLP): partners interest relief
BIM82135 · Partnerships: Limited Liability Partnership (LLP): restriction of relief for LLP members
BIM82140 · Partnerships: Limited Liability Partnership (LLP): partners’ basis periods, losses and overlap relief
BIM82145 · Partnerships: Limited Liability Partnership (LLP): international aspects
BIM82150 · Partnerships: Limited Liability Partnership (LLP): NIC
BIM82155 · Partnerships: Limited Liability Partnership (LLP): property investment LLP
BIM82160 · Partnerships: EEIGs: background information
BIM82215 · Partnerships - computation and assessment: claims and elections affecting partnership profits
BIM82220 · Partnerships - computation and assessment: claims and elections affecting partner’s tax liability
BIM82230 · Partnerships - computation and assessment: changes of partners: loss relief
BIM82235 · Partnerships - computation and assessment: individual, company and non-resident members
BIM82250 · Partnerships - computation and assessment: examples of allocation of profits and losses
BIM82255 · Partnerships - computation and assessment: partner’s notional trade
BIM82260 · Partnerships - computation and assessment: partner’s notional trade: commencement and cessation
BIM82265 · Partnerships - computation and assessment: partner’s notional trade: basis period rules
BIM82270 · Partnerships - computation and assessment: partner’s notional trade: change of partnership accounting date
BIM82275 · Partnerships - computation and assessment: other income: computation of income
BIM82280 · Partnerships - computation and assessment: other income: allocation of income
BIM82285 · Partnerships - computation and assessment: other income: partner’s basis periods
BIM82290 · Partnerships - computation and assessment: other income: partner’s basis period: taxed income
BIM82295 · Partnerships - computation and assessment: other income: partner’s basis period: untaxed income
BIM82300 · Partnerships - computation and assessment: other income: partner’s basis period: losses
BIM82305 · Partnerships - computation and assessment: effect of changes in membership on partner’s basis periods
BIM82310 · Partnerships - computation and assessment: other income: overlap relief
BIM82315 · Partnerships - computation and assessment: other income: losses and overlap relief
BIM82320 · Partnerships - computation and assessment: investment business: partner’s basis period
BIM82330 · Partnerships - computation and assessment: examples of partnership computations
BIM82405 · Businesses: mergers and demergers: overview
BIM82410 · Businesses: mergers: cessation of previous businesses and commencement of new business
BIM82415 · Businesses: mergers: previous businesses continue as a merged joint business
BIM82420 · Businesses: mergers: one business continues and the other(s) ceases
BIM82425 · Businesses: mergers: example
BIM82435 · Businesses: mergers and demergers: text of Statement of Practice SP 9/86
BIM82601 · Partnerships - loss relief restrictions: introduction
BIM82610 · Partnerships - loss relief restrictions: calculation of limit of relief: partners’ capital contributions
BIM82611 · Partnerships - loss relief restrictions: calculation of limit of relief: £25,000 annual limit
BIM82615 · Partnerships - loss relief restrictions: limited partners
BIM82620 · Partnerships - loss relief restrictions: limited partners: example
BIM82625 · Partnerships - loss relief restrictions: LLP members
BIM82630 · Partnerships - loss relief restrictions: active LLP members: example
BIM82635 · Partnerships - loss relief restrictions: LLP members: unrelieved amounts
BIM82640 · Partnerships - loss relief restrictions: non-active partners in early tax years
BIM82645 · Partnerships - loss relief restrictions: non-active partners in early tax years: example
BIM82650 · Partnerships - loss relief restrictions: non-active partners: unrelieved amounts
BIM82655 · Partnerships - loss relief restrictions: risk-free capital contributions
BIM82660 · Partnerships - loss relief restrictions: cost of contribution financed by loan
BIM82665 · Computing the amount to assess: Partnerships - loss relief restrictions: cost of contribution reimbursed to partner
BIM82670 · Partnerships - loss relief restrictions: exemptions
BIM82675 · Partnerships - loss relief restrictions: recovery of excess relief
BIM82680 · Computing the amount to assess: Partnerships - loss relief restrictions: Recovery of excess relief - example
BIM82685 · Partnerships: licence-related losses: exit charge
BIM84151 · Averaging: amendments to profits: reasons other than averaging: no averaging claim in place
BIM85020 · Trade losses - types of relief: Extended loss relief - 2008-09 and 2009-10 losses
BIMUPDATE001 · Business Income Manual: update index
BIMUPDATE100225 · Business Income Manual: recent changes
BIMUPDATE100528 · Business Income Manual: recent changes
BIMUPDATE100707 · Business Income Manual: recent changes
BIMUPDATE110208 · Business Income Manual: recent changes
BIMUPDATE110225 · Business Income Manual: recent changes
BIMUPDATE110310 · Business Income Manual: recent changes
BIMUPDATE110517 · Business Income Manual: recent changes
BIMUPDATE110610 · Business Income Manual: recent changes
BIMUPDATE110707 · Business Income Manual: recent changes
BIMUPDATE120223 · Business Income Manual: recent changes
BIMUPDATE120823 · Business Income Manual: recent changes
BIMUPDATE130116 · Business Income Manual: recent changes
BIMUPDATE130426 · Business Income Manual: recent changes
BIMUPDATE130603 · Business Income Manual: recent changes
BIMUPDATE131126 · Business Income Manual: recent changes
BIMUPDATE140121 · Business Income Manual: recent changes
BIMUPDATE140131 · Business Income Manual: recent changes
BIMUPDATE140211 · Business Income Manual: recent changes
BIMUPDATE140228 · Business Income Manual: recent changes
BIMUPDATE140908 · Business Income Manual: recent changes
BIMUPDATE150420 · Business Income Manual: recent changes
BIMUPDATE150616 · Business Income Manual: recent changes

Business Income Manual

BIM82425 | Businesses: mergers: example

From HM Revenue & Customs · Business Income Manual

This content has been moved to .

Privacy Cookies Terms