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HMRC internal manual

Business Income Manual

Business Income Manual: recent changes

Below are details of the amendments that were published on 17 May 2011 (see the update index for all updates)

Page Details of update
BIM40150 New guidance on the Corporation Tax treatment of VAT refunds.
BIM72065 New references to other publications detailing the tax treatment of children and spouses as business partners
BIM75225 New reference to SACM, which details the treatment of late claims for relief.
BIM80100 Section on miscellaneous income rewritten to reflect new legislation.
BIM80500 Updated to improve clarity.