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HMRC internal manual

Business Income Manual

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HM Revenue & Customs
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Cemeteries and crematoria: contents

S169-S172ZE Income Tax (Trading and Other Income) Act 2005, S146-S149E Corporation Tax Act 2009

Introduction and layout of guidance

The guidance that follows describes a statutory provision that gives relief for what would otherwise be (disallowable) capital expenditure.

The above legislation applies to traders whose trade comprises or includes:

  • the carrying on of a cemetery, or
  • the carrying on of a crematorium and, in connection with doing so, the maintenance of memorial garden plots.

The broad aim of the legislation is to allow a deduction for the land consumed during the period by the sale of burial plots as a proportion of the total land available for grave spaces. The guidance also describes how to compute income and expenses in practice.

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

This chapter covers: