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
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BIM00500Introduction: contents
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BIM14000Taxation of trading income: contents
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BIM20000Meaning of trade: contents
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BIM30000Measuring the profits (general rules) - accountancy & tax, stock, VAT, capital or revenue, wholly & exclusively: contents
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BIM40000Measuring the profits (specific rules & practices) - receipts & deductions: contents
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BIM50000Measuring the profits (particular trades): contents
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BIM70000Cash basis: contents
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BIM75000Simplified expenses: contents
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BIM80000Computing the amount to assess: contents
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BIM90000Post-cessation receipts and expenses: contents
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BIM100000Miscellaneous income: contents
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BIM100350Sale of income by an individual in exchange for capital: contents
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