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    1. Home
    2. Business and industry
    HMRC internal manual

    Business Income Manual

    From:
    HM Revenue & Customs
    Published
    22 November 2013
    Updated:
    3 June 2025 - See all updates

    Summary

    Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.

    Contents

    Contents

    1. BIM00500
      Introduction: contents
    2. BIM14000
      Taxation of trading income: contents
    3. BIM20000
      Meaning of trade: contents
    4. BIM30000
      Measuring the profits (general rules) - accountancy & tax, stock, VAT, capital or revenue, wholly & exclusively: contents
    5. BIM40000
      Measuring the profits (specific rules & practices) - receipts & deductions: contents
    6. BIM50000
      Measuring the profits (particular trades): contents
    7. BIM70000
      Cash basis: contents
    8. BIM75000
      Simplified expenses: contents
    9. BIM80000
      Computing the amount to assess: contents
    10. BIM90000
      Post-cessation receipts and expenses: contents
    11. BIM100000
      Miscellaneous income: contents
    12. BIM100350
      Sale of income by an individual in exchange for capital: contents
    13. BIMFEEDBACK
      BIM Feedback

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