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HMRC internal manual

Business Income Manual

Introduction: abbreviations used

The following abbreviations are used in the Business Income Manual.

BEN Business Economic Notes
CAA Capital Allowances Act
CGT Capital Gains Tax
CTA Corporation Tax Act
CT Corporation Tax
ESC Extra Statutory Concession
EU European Union
FA Finance Act
F2A Finance (No 2) Act
FRS Financial Reporting Standards
GAAP Generally accepted accounting practice
IAS International Accounting Standards
ICTA Income & Corporation Taxes Act
IFRS International Financial Reporting Standards
IT Income Tax
ITA Income Tax Act
ITEPA Income Tax (Earnings and Pensions) Act
ITTOIA Income Tax (Trading and Other Income) Act
NIC National Insurance Contributions
SA Self-assessment
SSAP Statement of Standard Accounting Practice
SP Statement of Practice
TB Tax Bulletin
TCGA Taxation of Chargeable Gains Act
TIOPA Taxation (International and Other Provisions) Act
TMA Taxes Management Act
UK United Kingdom
VAT Value added tax