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  2. Business and industry
HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. BIM40000

BIM42450 - Specific deductions: contents

  1. BIM42500
    Administration: contents
  2. BIM42550
    Advertising: contents
  3. BIM42700
    Bad and doubtful debts
  4. BIM42950
    Compensation and damages: contents
  5. BIM43100
    Crime (expenditure involving): contents
  6. BIM43250
    Dilapidations under a lease: contents
  7. BIM44000
    Employee share schemes: contents
  8. BIM44500
    Employee benefit trusts: contents
  9. BIM45000
    Entertainment: contents
  10. BIM45100
    Flood and erosion projects : Introduction and contents
  11. BIM45150
    Gifts in kind and payroll giving: contents
  12. BIM45300
    Guarantee payments: contents
  13. BIM45350
    Hire purchase: contents
  14. BIM45500
    Insurance: contents
  15. BIM45650
    Interest: contents
  16. BIM45800
    Incidental costs of loan finance: contents
  17. BIM45840
    Land remediation relief
  18. BIM45850
    Losses: contents
  19. BIM45900
    Overseas taxes: contents
  20. BIM45950
    Patents & royalties: contents
  21. BIM46000
    Pension schemes: contents
  22. BIM46250
    Premiums: contents
  23. BIM46350
    Pre-trading expenditure: contents
  24. BIM46400
    Professional fees: contents
  25. BIM46500
    Provisions: contents
  26. BIM46800
    Rent & rates: contents
  27. BIM46900
    Repairs and renewals: contents
  28. BIM47000
    Staffing costs: contents
  29. BIM47300
    Security expenditure: contents
  30. BIM47400
    Subscriptions
  31. BIM47600
    Trade organisations: contents
  32. BIM47700
    Travel & subsistence: contents
  33. BIM47800
    Use of home: contents
  34. BIM48000
    Crisis-driven changes to trading activities
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