BIM40450 - Specific receipts: grants and subsidies: contents

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).

  1. BIM40451
    Introduction
  2. BIM40455
    Government, local authority and EU grants
  3. BIM40456
    Specific receipts: Coronavirus Support Payments - General rules
  4. BIM40457
    Specific receipts: Coronavirus Support Payments- Specific rules & exceptions
  5. BIM40458
    Specific receipts: Coronavirus Support Payments - Self Employment Income Support Scheme
  6. BIM40459
    Specific receipts: Coronavirus Support Payments - Employment-Related Schemes
  7. BIM40460
    Northern Ireland regional development grants
  8. BIM40465
    Industrial development grants
  9. BIM40470
    Highlands and Islands Enterprise
  10. BIM40475
    Loss of income whilst on public service