Where a person carries on a trade, treat allowances as expenses
of that trade and charges as trade receipts.
If the person is not carrying on a trade but is carrying on a
UK property business or a Schedule A business treat allowances as
expenses of the business and charges as receipts.
If there is no trade or Schedule A business assume that the
person is carrying on a Schedule A business and treat allowances as
expenses and charges as receipts of that assumed business.
