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Business and industry

HMRC internal manual

Business Income Manual

From:: HM Revenue & Customs
Published: 22 November 2013
Updated:: 13 March 2024 - See all updates

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Contents
BIM40000
BIM42450
BIM45500

BIM45595 - Specific deductions: insurance: premium tax

Where an insurance premium is deductible from trading profits, any associated insurance premium tax is also an allowable deduction.

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