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    1. Home
    2. Business and industry
    HMRC internal manual

    Business Leasing Manual

    From:
    HM Revenue & Customs
    Published
    10 April 2016
    Updated:
    16 May 2025 - See all updates
    1. Back to contents
    2. BLM00001

    BLM00002 - Introduction: Leasing: contents

    This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.

    1. BLM00005
      Scope of this manual
    2. BLM00010
      What is leasing?
    3. BLM00015
      Importance of leasing
    4. BLM00020
      Introduction to accounting standards
    5. BLM00025
      The accounting definition of a lease
    6. BLM00030
      Transactions that are treated as leases and leases that are treated as if they are not leases
    7. BLM00035
      Lease classification
    8. BLM00040
      What is a finance lease?
    9. BLM00045
      What is an operating lease?
    10. BLM00050
      Operating leases 鈥� risks
    11. BLM00055
      Operating leases 鈥� examples
    12. BLM00060
      Introduction to operating leases and off balance sheet finance
    13. BLM00065
      Operating leases 鈥� off balance sheet finance example
    14. BLM00070
      Leasing of real property
    15. BLM00075
      Capital allowances
    16. BLM00080
      Leases with option to buy
    17. BLM00085
      VAT issues
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