Specific receipts: grants and subsidies: contents
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
This chapter contains general guidance on the treatment of grants and subsidies in calculating the taxable profits of a trade.
Further information on the treatment of particular grants may be found elsewhere in this or other guidance manuals (see, for example, the guidance on farming trades at BIM55000 onwards).
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BIM40451Introduction
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BIM40455Government, local authority and EU grants
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BIM40456Specific receipts: Coronavirus Support Payments - General rules
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BIM40457Specific receipts: Coronavirus Support Payments- Specific rules & exceptions
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BIM40458Specific receipts: Coronavirus Support Payments - Self Employment Income Support Scheme
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BIM40459Specific receipts: Coronavirus Support Payments - Employment-Related Schemes
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BIM40460Northern Ireland regional development grants
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BIM40465Industrial development grants
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BIM40470Highlands and Islands Enterprise
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BIM40475Loss of income whilst on public service