Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Business Income Manual

HM Revenue & Customs
, see all updates

BIM Feedback

Where to send feedback

If you have a comment or suggestion about the BIM, please email the editor, Peter Lees.

Improving the BIM

This manual was rewritten in 2013 to bring it up to date, and to make it easier to use. We would be interested to hear your views.

Our aim is to give you clear and comprehensive guidance about computing trading profits for tax purposes.

We want to keep the BIM up to date and improve it. To do this we need your help. When you are using the BIM there will be times when it doesn’t give you what you want or it could be improved. For example:

  • Something is out of date or you think it is just plain wrong.
  • Something you need is missing altogether.
  • The guidance is pitched at a level which does not suit your needs as a user.
  • The formatting is unhelpful or the language does not meet our diversity standards.
  • A search gives you unexpected results or you can’t find pages you know are there.
  • You find typos and incorrect or broken links.

When that happens please don’t just complain to yourself. Instead please email me.

The future of the BIM

Please also email me if you have suggestions for improving the structure, content and presentation of the BIM.

Thanks in advance for your help.

Peter Lees, editor.