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HMRC internal manual

Business Income Manual

Updates: Business Income Manual

2016

published amendments

Specific deductions: employee share schemes: providing shares to employees: Share Incentive Plans: general rules
Amendment to text describing the amount of the deduction allowed in the case of free or matching shares.

published amendments

Specific deductions: employee share schemes: providing shares to employees: Share Incentive Plans: general rules
Republish to pull through to GOV.UK

published amendments

Specific deductions: pension schemes: introduction
Fix missing links on GOV.UK
Republished to test hyperlinks
Republished to test hyperlinks
Republished to test hyperlinks
Republished to test hyperlinks. Reference to RPSM also updated to PTM.

published amendments

Specific deductions: pension schemes: introduction
Fix GOV.UK link
Specific deductions: pension schemes: employer contributions linked to salary sacrifice arrangements
Fix missing link on GOV.UK

published amendments

Computing the amount to assess: business changes: cessation: general principles
Update to a GOV.UK link
Update GOV.UK link

published amendments

Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: contents
Sub pages added.
Long/short title updated to include the word contents
Computing the amount to assess: contents
Sub page inserted - Mixed Membership Guidance

published amendments

Specific receipts: refunds of sums paid as VAT: contents
Added new page to the content listing.

published amendments

Introduction: about this manual
Text correction to amend details about feedback choices.
Hyperlinks to attachments amended from redirected links from former HMRC website to new GOV.UK hyperlinks.
Formatting amendments

published amendments

Care providers: childminders: expenses
Spelling correction

published amendments

Specific deductions: contents
added
BIM45100+ added
Specific deductions: flood and erosion projects: Introduction and contents
added
bim45100+ added

published amendments

Specific deductions: flood and erosion projects: Introduction and contents
minor formatting
minor formatting
Specific deductions: Flood and erosion projects: Examples
minor formatting
Specific deductions: Flood and erosion projects: Other definitions
minor formatting
Specific deductions: Flood and erosion projects: Refunds and compensation
minor formatting
Specific deductions: Flood and erosion projects: Disqualifying benefits
minor formatting
Specific deductions: Flood and erosion projects: Interaction with Capital Allowances
minor formatting
Specific deductions: Flood and erosion projects: Qualifying contributions
minor formatting
Specific deductions: Flood and erosion projects: Qualifying projects
minor formatting

2017

published amendments

Measuring the profits (particular trades): land transactions (before 8 March 2016): contents
revised for new pages being added.

published amendments

Measuring the profits (particular trades): contents
BIM60510 added
Profits from a trade of dealing in or developing UK land (from 8 March 2016): Contents
formatting
Measuring the profits (particular trades): land transactions (before 8 March 2016): contents
adjust title
Simplified expenses: use of home for business purposes
spelling corrections

published amendments

Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Interest
link updated
links updated
Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Example
link for image updated
Profits from a trade of dealing in or developing UK land (from 8 March 2016): Contents
BIM60510+ added

published amendments

Profits from a trade of dealing in or developing UK land (from 8 March 2016): Contents
order fixed
index updated to existing page (BIM60595)

published amendments

Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Interest
link
link
link
link updated
Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Example
link

published amendments

Authors and literary profits: contents
tagging updated

published amendments

Commencement and transitional provisions: Overview
Adjusted to include GAAP recognition from 8 March 2017

published amendments

Notification, assessment & payment
Company notification procedure under SA updated.

published amendments

Definitions: Index
hyperlinks updated
hyperlinks added

published amendments

Definitions: Index
link address corrected
Cash basis: receipts: overview
formatting
thresholds updated
Cash basis: eligibility: partnerships
thresholds updated
Cash basis: leaving the cash basis
thresholds updated

published amendments

Profits from a trade of dealing in or developing UK land (from 8 March 2016): Contents
Correction to ordering of pages
Transactions in land: Overview
Removal of Ryan & Lindsay contact details

published amendments

Definitions: Development
Clarification on meaning of development & new examples
Commencement and transitional provisions: Overview
Removal of sentence referring to amendment to legislation which has been postponed in FB17
Disposals of property deriving its value from land
Adjustment to Example 1

published amendments

Notification, assessment & payment
amended registration details
Transactions in land: Overview
Deletion of ex team member names

published amendments

Disposals of property deriving its value from land
Addition to example to make clear land is not held as trading stock. Addition made after external feeddback

published amendments

Profits from a trade of dealing in or developing UK land (from 8 March 2016): Contents
reordering
New page added