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  2. Business and industry
HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
28 April 2025 - See all updates
  1. Back to contents
  2. BIM80000
  3. BIM86000

BIM86040 - TMIA- Other Considerations

The guidance within this section covers additional considerations which may need to be taken into account.

Other Considerations

  1. BIM86042
    Pre-Trading Expenses
  2. BIM86044
    Overlap Relief
  3. BIM86046
    Post-Cessation Receipts
  4. BIM86048
    Adjustment Income
  5. BIM86050
    Capital Allowances
  6. BIM86052
    National Insurance
  7. BIM86054
    Capital Gains & Inheritance Tax
  8. BIM86056
    High Income Child Benefit Charge
  9. BIM86058
    Student Loans
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