BIM64000 - Private finance initiative (PFI): contents

A full list of the contents of the guidance on PFI is shown below. The guidance is subdivided into sections, the opening page of each section being in bold in the list below. Please click on the page number alongside to go direct to each section.

HMRC officers should send any requests for further guidance to CT&VAT (Technical).

BIM64005Background
BIM64015Code of practice 10 'information and advice'
BIM64020Schedule A
BIM64025Scope of trade
BIM64030Scope of trade: relevant factors
BIM64035Scope of trade: range of activities
BIM64040Scope of trade: example 1
BIM64045Scope of trade: example 2
BIM64050Scope of trade: example 3
BIM64055Scope of trade: example 4
BIM64060Scope of trade: example 5
BIM64065Commencement of trade
BIM64070Accounting
BIM64075Accounting: FRS5 'Application note F'
BIM64080Accounting: FRS5 and SSAP21
BIM64085Accounting: FRS5 and SSAP9
BIM64090Accounting: FRS5 'reporting the substance of transactions'
BIM64095Accounting: FRS5 key factors
BIM64100Accounting: FRS5 example 1
BIM64105Accounting: FRS5 example 2
BIM64110Accounting: FRS5 example 3
BIM64115Contract accounting: UITF34 : bid costs
BIM64116Contract accounting: recharge of bid costs to another company: income of the bidding company
BIM64120Accounting and tax
BIM64125Accounting and tax: income and expenditure recognition: unitary charge
BIM64130Accounting and tax: income and expenditure recognition: deductions
BIM64135Accounting and tax: income and expenditure recognition: table of examples
BIM64140Accounting and tax: income and expenditure recognition: example 1
BIM64145Accounting and tax: income and expenditure recognition: example 2
BIM64150Accounting and tax: income and expenditure recognition: example 3
BIM64155Accounting and tax: income and expenditure recognition: example 4
BIM64160Accounting and tax: income and expenditure recognition: example 5
BIM64165Accounting and tax: income and expenditure recognition: example 6
BIM64170Contribution of land
BIM64175Contribution of land: reverse premiums
BIM64180Contribution of land: capital or revenue receipt
BIM64185Contribution of land: allocation against capital expenditure
BIM64190Contribution of land: value of asset
BIM64195Contribution of land: investment or trading stock
BIM64200Contribution of land: CGT consequences
BIM64205Contribution of land: example 1
BIM64210Contribution of land: example 2
BIM64215Contribution of land: example 3
BIM64220Contribution of land: example 4
BIM64225Third party revenue
BIM64230Bid costs
BIM64235Pre-trading expenditure
BIM64240Interest
BIM64245Interest: trade
BIM64250Interest: trade: table of examples
BIM64255Interest: trade: example 1
BIM64260Interest: trade: example 2
BIM64265Interest: trade: example 3
BIM64270Interest: trade: example 4
BIM64275Interest: trade: example 5
BIM64280Interest: trade: example 6
BIM64285Interest: trade: example 7
BIM64290Interest: trade: example 8
BIM64295Interest: non-trade
BIM64300Interest: non-trade: table of examples
BIM64305Interest: non-trade: example 1
BIM64310Interest: non-trade: example 2
BIM64315Interest: non-trade: example 3
BIM64320Interest: non-trade: example 4
BIM64325Interest: pre-trading
BIM64330Interest: pre-trading: table of examples
BIM64335Interest: pre-trading: example 1
BIM64340Interest: pre-trading: example 2
BIM64345Interest: pre-trading: example 3
BIM64350Interest: pre-trading: example 4
BIM64355Interest: pre-trading: example 5
BIM64360Interest: pre-trading: example 6
BIM64365Deemed premium on lease
BIM64370Refinancing gains
BIM64371Refinancing gains: interest
BIM64372Refinancing gains: letter
BIM64373Refinancing gains: letter: appendix
BIM64375Capital allowances
BIM64380Capital allowances: highway undertakings
BIM64385Capital allowances: highway undertakings: toll roads
BIM64390Capital allowances: highway undertakings: right to receive sums from a 'relevant authority'
BIM64395ICTA88/S413: group relief
BIM64400ICTA88/S413: trading company
BIM64405Stamp duty


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