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).
| Page | Description |
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Background |
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Non-statutory clearance procedure |
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Property Business |
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Scope of trade |
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Scope of trade: relevant factors |
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Scope of trade: range of activities |
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Scope of trade: example 1 |
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Scope of trade: example 2 |
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Scope of trade: example 3 |
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Scope of trade: example 4 |
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Scope of trade: example 5 |
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Commencement of trade |
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Accounting |
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Accounting: FRS5 'Application note F' |
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Accounting: FRS5 and SSAP21 |
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Accounting: FRS5 and SSAP9 |
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Accounting: FRS5 'reporting the substance of transactions' |
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Accounting: FRS5 key factors |
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Accounting: FRS5 example 1 |
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Accounting: FRS5 example 2 |
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Accounting: FRS5 example 3 |
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Contract accounting: UITF34 : bid costs |
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Contract accounting: recharge of bid costs to another company: income of the bidding company |
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Accounting and tax |
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Accounting and tax: income and expenditure recognition: unitary charge |
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Accounting and tax: income and expenditure recognition: deductions |
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Accounting and tax: income and expenditure recognition: table of examples |
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Accounting and tax: income and expenditure recognition: example 1 |
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Accounting and tax: income and expenditure recognition: example 2 |
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Accounting and tax: income and expenditure recognition: example 3 |
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Accounting and tax: income and expenditure recognition: example 4 |
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Accounting and tax: income and expenditure recognition: example 5 |
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Accounting and tax: income and expenditure recognition: example 6 |
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Contribution of land |
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Contribution of land: reverse premiums |
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Contribution of land: capital or revenue receipt |
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Contribution of land: allocation against capital expenditure |
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Contribution of land: value of asset |
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Contribution of land: investment or trading stock |
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Contribution of land: CGT consequences |
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Contribution of land: example 1 |
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Contribution of land: example 2 |
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Contribution of land: example 3 |
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Contribution of land: example 4 |
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Third party revenue |
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Bid costs |
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Pre-trading expenditure |
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Interest |
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Interest: trade |
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Interest: trade: table of examples |
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Interest: trade: example 1 |
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Interest: trade: example 2 |
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Interest: trade: example 3 |
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Interest: trade: example 4 |
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Interest: trade: example 5 |
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Interest: trade: example 6 |
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Interest: trade: example 7 |
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Interest: trade: example 8 |
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Interest: non-trade |
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Interest: non-trade: table of examples |
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Interest: non-trade: example 1 |
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Interest: non-trade: example 2 |
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Interest: non-trade: example 3 |
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Interest: non-trade: example 4 |
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Interest: pre-trading |
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Interest: pre-trading: table of examples |
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Interest: pre-trading: example 1 |
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Interest: pre-trading: example 2 |
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Interest: pre-trading: example 3 |
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Interest: pre-trading: example 4 |
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Interest: pre-trading: example 5 |
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Interest: pre-trading: example 6 |
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Deemed premium on lease |
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Refinancing gains |
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Refinancing gains: interest |
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Refinancing gains: letter |
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Refinancing gains: letter: appendix |
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Capital allowances |
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Capital allowances: highway undertakings |
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Capital allowances: highway undertakings: toll roads |
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Capital allowances: highway undertakings: right to receive sums from a 'relevant authority' |
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ICTA88/S413: group relief |
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ICTA88/S413: trading company |
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Stamp duty |
