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  2. Business and industry
HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
3 June 2025 - See all updates
  1. Back to contents

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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