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HMRC internal manual

Business Income Manual

Private Finance Initiative (PFI): accounting and tax: income and expenditure recognition: table of examples

PFI property      
Tax treatment Accounting treatment    
Revenue Fixed asset Finance debtor  
Example 1 (BIM64140) Example 2 (BIM64145) Example 3 (BIM64150)  
Capital Example 4 (BIM64155) Example 5 (BIM64160) Example 6 (BIM64165)

The above examples do not deal with the tax treatment of interest, for which special statutory rules apply (see BIM64240 onwards).