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HMRC internal manual

Business Income Manual

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

Tax treatment Accounting treatment of pre-trading interest      
         
  Fixed asset Finance debtor    
  FRS5 FRS5 SSAP9/FRS5  
Non-trade Example 1 (BIM64335) Example 3 (BIM64345) Example 5 (BIM64355)  
Trade Example 2 (BIM64340) Example 4 (BIM64350) Example 6 (BIM64360)