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Official guidance
Business Leasing Manual

BLM52000 · right of use leases: right of use lessees: the spreading rules

  • BLM52005 · Right-of-use assets: right-of-use asset lessees: the spreading rules
  • BLM52010 · Right-of-use assets: right-of-use asset lessees: the spreading rules: the basic calculation
  • BLM52015 · Right-of-use assets: right-of-use asset lessees: the spreading rules: example 1
  • BLM52020 · Right-of-use assets: right-of-use asset lessees: the spreading rules: transfer of a lease
  • BLM52025 · Right-of-use assets: right-of-use asset lessees: the spreading rules: cessation
  • BLM52030 · Right-of-use assets: right-of-use asset lessees: the spreading rules: example 2
  • BLM52035 · Right-of-use assets: right-of-use asset lessees: the spreading rules: impairment
  • BLM52040 · Right-of-use assets: right-of-use asset lessees: the spreading rules: example 3
  • BLM52045 · Right-of-use assets: right-of-use asset lessees: future periods
  • BLM52050 · IFRS 16 Leases: IFRS 16 Lessees: Early Adopters
  • BLM52055 · Right-of-use assets: right-of-use asset lessees: example 4 – IFRS 16 early adoptors
  1. right of use leases: right of use lessees: the spreading rules
  2. Right-of-use assets: right-of-use asset lessees: future periods

BLM52045 | Right-of-use assets: right-of-use asset lessees: future periods

From HM Revenue & Customs · Business Leasing Manual

The spreading calculation need only be performed once in respect of right-of-use assets recognised in the first period in which a relevant accounting standard is adopted.

For any leases entered into in that period, or in later periods, the tax implications are as described in BLM50000 and BLM51000.

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