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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Private Finance Initiative (PFI): interest: non-trade: table of examples

Accounting treatment of non-trade interest        
         
P&L account Fixed asset Finance debtor    
FRS5 FRS5 FRS5 SSAP9/FRS5  
Example 1 (BIM64305) Example 2 (BIM64310) Example 3 (BIM64315) Example 4 (BIM64320)