BIM - Recent changes to this Manual
Below are details of the amendments that were published on 22 June 2006 (see the update index for all updates).
| Section | Title and details of the update |
| Contents | Addition of BIM00500 & BIM14000; deletion of BIM10000 & BIM13000. Text section removed. |
| BIM00500 | Introduction: contents.
New chapter replacing BIM10000 & BIM13000. |
| BIM10000 | Introduction: contents.
Chapter deleted and contents subsumed into BIM00500. |
| BIM13000 | Relationship between HMRC
and its customers: contents.
Chapter deleted and contents subsumed into BIM00500. |
| BIM35000 | Capital/revenue divide:
introduction: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM35100 | Capital/revenue divide:
basis of computation: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM35200 | Capital/revenue divide:
the rôle of accountancy: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM35300 | Capital/revenue divide:
general themes: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM35400 | Capital/revenue divide:
tangible assets: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM35500 | Capital/revenue divide:
intangible assets: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM35700 | Capital/revenue divide:
intellectual property: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM35800 | Capital/revenue divide:
computer software: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM35900 | Capital/revenue divide:
tax cases and summing up: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM55165 | Farming: receipts and
expenses: particular grants which may cause doubt or difficulty.
Two new paragraphs under ‘environmental stewardship scheme’ heading. |
| BIM61551 | Lloyd’s
underwriters.
Both sentences revised. |
