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HMRC internal manual

Business Income Manual

Specific deductions: advertising: introduction: contents

Where the expenditure is on the erection of permanent hoardings or other apparatus of a durable nature, it is disallowable as capital expenditure.

A payment made to the guarantee fund of an exhibition should be dealt with in accordance with BIM45305.

The deduction of business contributions under collective publicity schemes for a town or area, or contributions to trade publicity funds, is discussed in BIM47435.

For political and propaganda expenses, see BIM42528.

Specific points are covered in the following pages: