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HMRC internal manual

Business Income Manual

• From: HM Revenue & Customs
• Published: 22 November 2013
• Updated: 3 October 2017, see all updates

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1. Contents
2. BIM50000
3. BIM61600

Measuring the profits (particular trades): Lotteries promoted by sport supporters’ societies: contents

This section contains the following:

1. BIM61601

   SP C1, terminology, establishment of conduit
2. BIM61605

   Specific conditions
3. BIM61610

   Tickets and other media
4. BIM61615

   Income not excluded

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