This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Business Income Manual

Specific deductions: pre-trading expenditure: contents

S57 Income Tax (Trading and Other Income) Act 2005, S61 Corporation Tax Act 2009

Relief is available in respect of certain revenue expenditure incurred for the purposes of a trade, profession or vocation before it is commenced.

This chapter contains the following: