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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Specific deductions: bad & doubtful debts: contents

Different provisions apply to bad debts for Income Tax and Corporation Tax purposes. This chapter begins with an overview of the rules and then mostly deals with the Income Tax rules.

This chapter does not apply to businesses using the cash basis (see BIM70000 onwards).

It contains the following: