HMRC internal manual

Business Income Manual

Measuring the profits (particular trades): contents

This section deals with the law and practice which relates only to the trade profits of particular trades.

  1. BIM50150
    Actors and other entertainers: contents
  2. BIM50301
    Agricultural societies
  3. BIM50600
    Athletes: contents
  4. BIM50650
    Athletes - lottery sports fund athlete personal awards: contents
  5. BIM50700
    Authors & literary profits: contents
  6. BIM51100
    Barristers: contents
  7. BIM51251
  8. BIM51400
    Breweries: contents
  9. BIM51450
    Broadcasting: contents
  10. BIM51500
    Builders, property dealers & developers: contents
  11. BIM52001
    Motor dealers
  12. BIM52500
    Cemeteries and crematoria: contents
  13. BIM52550
    Check traders: contents
  14. BIM52750
    Care providers: contents
  15. BIM53251
    Commodity transactions
  16. BIM53951
    Diving industry
  17. BIM54000
    Doctors and dentists: contents
  18. BIM55000
    Farming: contents
  19. BIM56000
    Film and audio products: contents
  20. BIM56800
    Financial traders – instruments and shares: contents
  21. BIM57001
    Fishing: grants to decommission fishing vessels
  22. BIM57600
    Franchising: contents
  23. BIM58200
    Grant aided bodies: contents
  24. BIM58401
    Greyhound stadium proprietors
  25. BIM58600
    Historic houses: contents
  26. BIM58801
    Horserace Betting Levy Board
  27. BIM59501
    Internet trading and e-commerce
  28. BIM60000
    Land: trading transactions: contents
  29. BIM60201
    Land: profits arising out of land
  30. BIM60300
    Land transactions (before 8 March 2016): contents
  31. BIM60510
    Land Transactions (from 8 March 2016): Contents
  32. BIM61001
    Leasing: general
  33. BIM61200
    Leasing: avoidance: assets other than land: contents
  34. BIM61300
    Leasing: avoidance: sale and leaseback of land: contents
  35. BIM61400
    Licensed trade: contents
  36. BIM61551
    Lloyd’s underwriters
  37. BIM61600
    Lotteries promoted by sport supporters’ societies: contents
  38. BIM61851
    Marine pilots
  39. BIM62000
    Mineral extraction: contents
  40. BIM62101
  41. BIM62200
    Moneylenders: contents
  42. BIM62600
    Nurseries and market gardens: contents
  43. BIM62651
  44. BIM63151
  45. BIM64000
    Private finance initiative: contents
  46. BIM65001
  47. BIM65150
    Research grants and fellowships: contents
  48. BIM65800
    Solicitors: contents
  49. BIM66000
    Sports testimonials: contents
  50. BIM66200
    Subcontractors: contents
  51. BIM66300
    Sub-postmasters: contents
  52. BIM66601
    Theatre backers
  53. BIM66650
    Timber merchants: contents
  54. BIM67000
    Underwriting of shares: contents
  55. BIM67200
    DVD and blu-ray traders: contents
  56. BIM67400
    Waste disposal: contents
  57. BIM67600
  58. BIM67701