BIM42550 - Specific deductions: advertising: introduction and contents

Ordinary current expenditure on advertising the trader's goods or services (for example, on newspaper advertisements, distribution of free samples of the goods dealt in) is allowable.

Where the expenditure is on the erection of permanent hoardings or other apparatus of a durable nature, it is disallowable as capital expenditure.

Specific points are covered in the following pages:

A payment made to the guarantee fund of an exhibition should be dealt with in accordance with BIM45305.

The deduction of business contributions under collective publicity schemes for a town or area, or contributions to trade publicity funds, is discussed in BIM47435.

For political and propaganda expenses, see BIM42528.