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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. BIM75000

Simplified expenses: contents

Schedule 5 of Finance Act 2013 introduced simpler rules for some business expenses for unincorporated businesses.

1. BIM75001

   Introduction
2. BIM75005

   Expenditure on motor vehicles
3. BIM75010

   Use of home for business purposes
4. BIM75015

   Private use of business premises

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