CIRD12610 - Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: criminal payments

CTA09/PART8/S865 (3)(c)

Exceptionally, debits otherwise deductible under CTA09/PART8 may arise in respect of expenditure within CTA09/S1304. That is expenditure:

• in making a payment which constitutes a criminal offence, or
• in making a payment induced by blackmail or extortion.

S865(3)(c) ensures that debits of this nature are disallowed. The guidance at BIM43100 onwards should be applied in identifying these payments.