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HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. BIM40000
  3. BIM40099
  4. 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. BIM40460
    Northern Ireland regional development grants
  4. BIM40465
    Industrial development grants
  5. BIM40470
    Highlands and Islands Enterprise
  6. BIM40475
    Loss of income whilst on public service
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