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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
    1. Back to contents
    2. BIM50000

    BIM51500 - Builders, property dealers & developers: contents

    A full list of the contents of the guidance on builders, property dealers and developers is shown below. The guidance is subdivided into sections, the opening page of each section being in bold in the list below.

    This chapter contains the following:

    1. BIM51505
      Background
    2. BIM51510
      Income recognition: contents
    3. BIM51515
      Valuation of mortgage
    4. BIM51520
      Retentions
    5. BIM51525
      Premiums
    6. BIM51530
      Ground rents: contents
    7. BIM51535
      Trading stock
    8. BIM51540
      Reversionary interest
    9. BIM51545
      Improved
    10. BIM51550
      Reports to BAI Business Profits
    11. BIM51555
      Property income
    12. BIM51560
      Valuation: contents
    13. BIM51565
      Valuation reports
    14. BIM51570
      Substantial adjustment
    15. BIM51575
      Not negotiated valuation
    16. BIM51580
      Accepted
    17. BIM51585
      Not accepted
    18. BIM51590
      No current tax effect
    19. BIM51595
      Tax effect
    20. BIM51600
      Negotiated valuation
    21. BIM51605
      Multiple valuations
    22. BIM51610
      Land outside the UK
    23. BIM51615
      Contentious appeal
    24. BIM51620
      Property not acquired as trading stock
    25. BIM51625
      Own occupation
    26. BIM51630
      Town and Country Planning Acts
    27. BIM51635
      Legal and professional fees
    28. BIM51640
      Private street works: contents
    29. BIM51645
      England/Wales
    30. BIM51650
      Payments to local authorities
    31. BIM51655
      Payments to local authorities: Interest
    32. BIM51665
      Purchase and sale of woodlands
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