| BIM33470 | General principles |
| BIM33475 | Flowchart |
| BIM33480 | Stock transferred to a UK trader who is not a connected person |
| BIM33485 | Amount realised on sale |
| BIM33490 | Stock transferred to a UK trader who is a connected person |
| BIM33495 | Meanings |
| BIM33500 | Stock transferred to a connected person: election for a substitute value |
| BIM33510 | Stock that is an exception from the general rules |
| BIM33515 | Purchaser’s cost value |
| BIM33520 | Death of individual |
| BIM33525 | Stock not transferred to another trader |
| BIM33530 | Examples |
| BIM33540 | Professional work in progress |
| BIM33550 | Resolving disputes |
| BIM33560 | When acquired as part of the acquisition: accountancy treatment |
The guidance on stock valuation generally is at BIM33100 onwards.
