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HMRC internal manual

Business Income Manual

Specific deductions: crime (expenditure involving): overview: contents

Intangible Assets

In relation to expenditure by companies in respect of intangible fixed assets see CIRD12610.

Contact with CTISA

Because of the nature of the legislation and the complexity of law relating to such criminal offences you should contact CTISA (Technical) at an early stage if you discover payments subject to the legislation.

A deduction is not allowable for certain crime-related payments in calculating the profits of a trade. This chapter describes the legislation and how it works. It is arranged as follows: