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HMRC internal manual

Business Income Manual

Specific receipts: grants and subsidies: Highlands and Islands Enterprise

Highlands and Islands Enterprise provides financial assistance by way of loans and grants towards specified expenditure. These should be dealt with as at BIM40455.

In addition, Highlands and Islands Enterprise makes special grants which are not earmarked to any particular expenditure, capital or revenue. Exceptionally, these special grants may be treated as non-revenue receipts. This follows an agreement made in respect of grants paid by the Highlands and Island Development Board, the predecessor body to Highlands & Islands Enterprise.