Recent updates to the Business Income Manual
Below are details of the amendments that were published on 7 September 2006 (see the update index for all updates).
| Section | Title and details of the update |
| BIM40000 | Measuring the profits
(specific rules & practices): receipts & deductions:
contents.
Overhauled to reflect movement of pages and chapters. |
| BIM40851 | Receipts: Know how.
Chapter deleted as superfluous – guidance is at CA72000 onwards. |
| BIM42050 | Deductions: general:
contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM42100 | Deductions: scope of:
contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM42200 | Deductions: timing:
contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM42500 | Specific deductions:
administration: contents.
Addition of new pages BIM42515/25/26/28/30/31 and minor changes to the other pages - BIM42501/10/40. |
| BIM42600 | Specific deductions:
annuities and annual payments: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM42651 | Specific deductions:
Employer Compliance settlements.
Chapter deleted, page moved to BIM47090. |
| BIM42700 | Specific deductions: bad
& doubtful debts: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM42950 | Specific deductions:
compensation & damages: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM43100 | Specific deductions:
crime (expenditure involving): overview & contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM43250 | Specific deductions:
dilapidations under a lease: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM45000 | Specific deductions:
entertainment: introduction and contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM45101 | Specific deductions:
Fines.
Chapter deleted, page moved to BIM42515. |
| BIM45150 | Specific deductions:
gifts: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM45300 | Specific deductions:
guarantee payments: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM45321 | Specific deductions:
Health and safety.
Chapter deleted, page moved to BIM47060. |
| BIM45350 | Specific deductions: hire
purchase: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM45450 | Specific deductions:
Incentive & reward schemes: contents.
Chapter deleted, pages moved to BIM47010/15. |
| BIM45850 | Specific deductions:
losses: contents.
Some page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM45900 | Specific deductions:
overseas taxes: contents.
Minor revisions on all three pages to reflect departmental name changes, cross reference changes and to improve presentation. |
| BIM45950 | Specific deductions:
patents & royalties: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM46201 | Specific deductions:
Political and propaganda expenses.
Chapter deleted, page moved to BIM42528. |
| BIM46600 | Specific deductions:
Redundancy payments: contents.
Chapter deleted, pages moved to BIM47200/05/10/15. |
| BIM46700 | Specific deductions:
Removal expenses: contents.
Chapter deleted, pages moved to BIM42530/31. |
| BIM47000 | Specific deductions:
staffing costs: contents.
New chapter includes several former chapters. |
| BIM47001 | Specific deductions:
Restrictive covenants with employees.
Chapter deleted, page moved to BIM47005. |
| BIM47100 | Specific deductions:
salaries & wages: contents.
Chapter deleted, pages now part of new chapter BIM47000; numbering unchanged excepting that BIM47101 is now BIM47100. |
| BIM47600 | Specific deductions:
trade organisations: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM47650 | Specific deductions:
Training, education & welfare: contents.
Chapter deleted, content pages moved to BIM42526, BIM47080, BIM42525, BIM47070 & BIM47615 respectively. |
| BIM47800 | Specific deductions: use
of home.
Advising of a new chapter to follow shortly. |
