BIM - Recent changes to this manual
Below are details of the amendments that were published on 24
October 2005 (see the
update index for all updates).
Please note that updates are made to the Internet copy of
manuals a week or so after they are made to the version on the
Inland Revenue internal Intranet.
| Section | Title and details of the update |
| BIM10000 | Introduction: contents.
Chapters beginning at BIM10100 & BIM10110 deleted. |
| BIM10030 | Introduction: how to use
this manual.
Final sub heading ‘Destinations of Inspectors Manual pages replaced by the BIM’ rewritten. |
| BIM10100 | Destination tables on
conversion from IM to BIM.
Chapter deleted as obsolete. |
| BIM10110 | Derivation tables for
paragraphs in the BIM converted from the IM.
Chapter deleted as obsolete. |
| BIM22000 | Trade: exceptions &
alternatives: contents.
This chapter has been substantially rewritten and is now republished in its entirety. It includes expanded guidance on illegal activities, betting and gambling and has been revised for ITTOIA. |
| BIM40801 | Receipts: Interest and
dividends: introduction.
New third paragraph beginning ‘From 6 April 2005……..’. |
| BIM45650 | Specific deductions:
Interest: contents.
IM4290+ changed to IM1500+ at end of opening paragraph. New pages BIM45780/81/82 added to table of contents. |
| BIM45780 | Specific deductions:
interest: alternative finance arrangements: overview and
commencement date.
New page. |
| BIM45781 | Specific deductions:
interest: alternative finance arrangements: tax treatment.
New page. |
| BIM45782 | Specific deductions:
interest: alternative finance arrangements: transfer pricing.
New page. |
| BIM45800 | Specific deductions:
incidental costs of loan finance: contents.
This chapter has been substantially rewritten and is now republished in its entirety. It includes alternative finance arrangements at BIM45801 and has been revised for ITTOIA. |
| BIM54040 | Doctors and dentists:
treatment of expenses.
New final paragraph beginning ‘Following the general practice….’. |
| BIM61851 | Marine pilots: status.
Comprehensively revised. |
| BIM64240 | Private finance
initiative: Interest.
New final paragraph cross referencing to INTM568000. |
| BIM65805 | Solicitors: bank interest
received: Solicitors Rules.
New final paragraph ‘The tax treatment of the interest in the hands of the client is explained at IM1508’. |
| BIM70595 | Business Changes: Changes
in scale, nature or location of trade: Organic unity.
New anti-penultimate paragraph covering the Netlogic case. |
