Business Income Manual: main contents

Updates to this guidance

BIM00500 Introduction
BIM14000 Taxation of trading income
BIM20000 Meaning of trade
BIM30000 Measuring the profits (general rules) - accountancy and tax, stock, VAT, capital or revenue, wholly and exclusively
BIM40000 Measuring the profits (specific rules and practices) - receipts and deductions
BIM50000 Measuring the profits (particular trades)
BIM70000 Cash basis
BIM75000 Simplified expenses
BIM80000 Computing the amount to assess
BIM90000 Post-cessation receipts and expenses
BIM100000 Miscellaneous income
BIM100350 Sale of income by an individual in exchange for capital