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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 23 February 2012 (see the update index for all updates)

Page Details of update
BIM42100+ Legal references updated
BIM42140 New flowchart included to explain treatment of intra-group management expenses
BIM44500+ Updated for the Tax Law Rewrite Project, for changes following the Dextra Accessories case (new page BIM44571) and the ‘disguised remuneration legislation’, ITEPA03/Part 7A (new page BIM44636)
BIM47702 Section on mileage rates updated
BIM47220 New section on the ‘disguised remuneration legislation’, ITEPA03/Part 7A
BIM56800+ New section on financial instruments and shares replaces BIM20252 and BIM65701
BIM65801 New section on the circumstances in which interest received by a solicitor can be included in trading income