BIM64000 - Measuring the profits (particular trades): Private Finance Initiative (PFI): contents

A full list of the contents of the guidance on PFI is shown below. The guidance is subdivided into sections, the opening page of each section being in bold in the list below. Please click on the page number alongside to go direct to each section.

The PFI section of the BIM does not currently contain guidance for those applying one of EU adopted IFRS and IFRIC 12, FRS 101 or FRS 102

HMRC officers should send any requests for further guidance to BAI Business Profits.

1. BIM64005

   Background
2. BIM64015

   Non-statutory business clearance procedure
3. BIM64020

   Property business
4. BIM64025

   Scope of trade: contents
5. BIM64030

   Scope of trade: relevant factors
6. BIM64035

   Scope of trade: range of activities
7. BIM64040

   Scope of trade: example 1
8. BIM64045

   Scope of trade: example 2
9. BIM64050

   Scope of trade: example 3
10. BIM64055

    Scope of trade: example 4
11. BIM64060

    Scope of trade: example 5
12. BIM64065

    Commencement of trade
13. BIM64070

    Accounting: contents
14. BIM64075

    Accounting: FRS5 Application note F
15. BIM64080

    Accounting: FRS5 and SSAP21
16. BIM64085

    Accounting: FRS5 and SSAP9
17. BIM64090

    Accounting: FRS5 reporting the substance of transactions
18. BIM64095

    Accounting: FRS5 key factors
19. BIM64100

    Accounting: FRS5 example 1
20. BIM64105

    Accounting: FRS5 example 2
21. BIM64110

    Accounting: FRS5 example 3
22. BIM64115

    Contract accounting: bid costs
23. BIM64116

    Contract accounting: recharge of bid costs to another company: income of the bidding company
24. BIM64120

    Accounting and tax: contents
25. BIM64125

    Accounting and tax: income and expenditure recognition: unitary charge
26. BIM64130

    Accounting and tax: income and expenditure recognition: deductions
27. BIM64135

    Accounting and tax: income and expenditure recognition: table of examples
28. BIM64140

    Accounting and tax: income and expenditure recognition: example 1
29. BIM64145

    Accounting and tax: income and expenditure recognition: example 2
30. BIM64150

    Accounting and tax: income and expenditure recognition: example 3
31. BIM64155

    Accounting and tax: income and expenditure recognition: example 4
32. BIM64160

    Accounting and tax: income and expenditure recognition: example 5
33. BIM64165

    Accounting and tax: income and expenditure recognition: example 6
34. BIM64170

    Contribution of land: contents
35. BIM64175

    Contribution of land: reverse premiums
36. BIM64180

    Contribution of land: capital or revenue receipt
37. BIM64185

    Contribution of land: allocation against capital expenditure
38. BIM64190

    Contribution of land: value of asset
39. BIM64195

    Contribution of land: investment or trading stock
40. BIM64200

    Contribution of land: chargeable gains consequences
41. BIM64205

    Contribution of land: example 1
42. BIM64210

    Contribution of land: example 2
43. BIM64215

    Contribution of land: example 3
44. BIM64220

    Contribution of land: example 4
45. BIM64225

    Third party revenue
46. BIM64230

    Bid costs
47. BIM64235

    Pre-trading expenditure
48. BIM64240

    Interest: contents
49. BIM64245

    Interest: trade
50. BIM64250

    Interest: trade: table of examples
51. BIM64255

    Interest: trade: example 1
52. BIM64260

    Interest: trade: example 2
53. BIM64265

    Interest: trade: example 3
54. BIM64270

    Interest: trade: example 4
55. BIM64275

    Interest: trade: example 5
56. BIM64280

    Interest: trade: example 6
57. BIM64285

    Interest: trade: example 7
58. BIM64290

    Interest: trade: example 8
59. BIM64290

    Interest: trade: example 8
60. BIM64295

    Interest: non-trade
61. BIM64300

    Interest: non-trade: table of examples
62. BIM64305

    Interest: non-trade: example 1
63. BIM64310

    Interest: non-trade: example 2
64. BIM64315

    Interest: non-trade: example 3
65. BIM64320

    Interest: non-trade: example 4
66. BIM64325

    Interest: pre-trading
67. BIM64330

    Interest: pre-trading: table of examples
68. BIM64335

    Interest: pre-trading: example 1
69. BIM64340

    Interest: pre-trading: example 2
70. BIM64345

    Interest: pre-trading: example 3
71. BIM64350

    Interest: pre-trading: example 4
72. BIM64355

    Interest: pre-trading: example 5
73. BIM64360

    Interest: pre-trading: example 6
74. BIM64365

    Deemed premium on lease
75. BIM64370

    Refinancing gains
76. BIM64371

    Refinancing gains: interest
77. BIM64375

    Capital allowances
78. BIM64380

    Capital allowances: highway undertakings
79. BIM64385

    Capital allowances: highway undertakings: toll roads
80. BIM64390

    Capital allowances: highway undertakings: right to receive sums from a relevant authority
81. BIM64395

    Group relief
82. BIM64400

    Group relief: trading company