| BIM70500 | Business changes |
| BIM71000 | Computation of liability |
| BIM72000 | Partnerships: general notes |
| BIM72100 | Limited & limited liability partnerships |
| BIM72200 | Partnerships: computation & assessment |
| BIM72400 | Partnerships: mergers & demergers |
| BIM72500 | Partnership & limited partnership Acts |
| BIM72600 | Partnerships: loss relief restrictions |
| BIM73000 | Averaging |
| BIM74000 | Abolition of the cash basis |
| BIM74200 | Revenue recognition and service contracts: UITF 40 |
| BIM75000 | Trading losses: general matters |
| BIM75200 | Trading losses: claims to relief |
| BIM75400 | Trading losses: types of loss relief |
| BIM75600 | Farming losses |
| BIM75700 | Losses: restriction of relief |
