| BIM40025 |
Receipts |
| BIM42050 |
Deductions - general |
| BIM42100 |
Deductions - scope of |
| BIM42200 |
Deductions - timing |
| BIM42500 |
Specific deductions - administration |
| BIM42550 |
Specific deductions - advertising |
| BIM42600 |
Specific deductions - annuities and annual payments |
| BIM42700 |
Specific deductions - bad and doubtful debts |
| BIM42950 |
Specific deductions - compensation and damages |
| BIM43100 |
Specific deductions - crime (expenditure involving) |
| BIM43250 |
Specific deductions - dilapidations under a lease |
| BIM44000 |
Specific deductions - employee share schemes |
| BIM44500 |
Specific deductions - employee benefit trusts |
| BIM45000 |
Specific deductions - entertainment |
| BIM45150 |
Specific deductions - gifts |
| BIM45300 |
Specific deductions - guarantee payments |
| BIM45350 |
Specific deductions - hire purchase |
| BIM45500 |
Specific deductions - insurance |
| BIM45650 |
Specific deductions - interest |
| BIM45799 |
Specific deductions - land remediation relief |
| BIM45800 |
Specific deductions - incidental costs of loan finance |
| BIM45850 |
Specific deductions - losses |
| BIM45900 |
Specific deductions - overseas taxes |
| BIM45950 |
Specific deductions - patents & royalties |
| BIM46000 |
Specific deductions - pension schemes |
| BIM46250 |
Specific deductions - premiums |
| BIM46350 |
Specific deductions - pre-trading expenditure |
| BIM46400 |
Specific deductions - professional fees |
| BIM46500 |
Specific deductions - provisions |
| BIM46800 |
Specific deductions - rent & rates |
| BIM46900 |
Specific deductions - repairs and renewals |
| BIM47000 |
Specific deductions - staffing costs |
| BIM47300 |
Specific deductions - security expenditure |
| BIM47400 |
Specific deductions - subscriptions |
| BIM47600 |
Specific deductions - trade organisations |
| BIM47700 |
Specific deductions - travel & subsistence |
| BIM47800 |
Specific deductions - use of home |
