SolvedBIM84000 | Averaging: contents
From HM Revenue & Customs · Business Income Manual
This section contains the following:
Contents22 entries
- BIM84001Averaging: introduction
- BIM84050Averaging: who can claim
- BIM84055Averaging: farmers
- BIM84060Averaging: creative works
- BIM84100Averaging: checklist
- BIM84115Averaging: which years may be averaged
- BIM84120Averaging: profits for the purpose of averaging
- BIM84130Averaging: when profits can be averaged
- BIM84135Averaging: marginal relief
- BIM84140Averaging: successive claims
- BIM84145Averaging: giving effect to a claim
- BIM84150Averaging: amendments to profits - reasons other than averaging - averaging claim in place
- BIM84155Averaging: claims: time limit
- BIM84160Averaging: claims to other reliefs
- BIM84165Averaging: postponement of payment of tax and interest
- BIM84170Averaging: adjustments to reliefs
- BIM84185Averaging: partnerships
- BIM84210Averaging: example of a two year claim
- BIM84220Averaging: example of a five year claim
- BIM84230Averaging: example of amendments to profits following averaging
- BIM84240Averaging: example of amendment to profit without averaging
- BIM84250Averaging: example of a two year claim with loss cap restriction