HMRC internal manual

Business Income Manual

• From: HM Revenue & Customs
• Published: 22 November 2013
• Updated: 20 January 2021, see all updates

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1. Contents
2. BIM40000
3. BIM40099
4. BIM40450

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).

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

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