PIM0500 - Abbreviations used
The following abbreviations are used in the Property Income Manual, though they are spelled out wherever possible:
| Abbreviation | Meaning |
|---|---|
| BIM | Business Income Manual |
| CG | Capital Gains Manual |
| CGT | Capital Gains Tax |
| CT | Corporation Tax |
| CTM | Company Taxation Manual |
| ESC | Extra statutory concession |
| FA | Finance Act |
| HMRC | His Majesty’s Revenue and Customs |
| ICTA | Income & Corporation Taxes Act |
| INTM | International Manual |
| IT | Income Tax |
| ITA07 | Income Tax Act 2007 |
| ITTOIA05 | Income Tax (Trading and Other Income) Act 2005 |
| PAYE | Pay As You Earn |
| PIM | Property Income Manual |
| SA | Self assessment |
| SI | Statutory Instrument |
| SP | Statement of Practice |
| TB | Tax Bulletin |
| TCGA | Taxation of Chargeable Gains Act |
| TMA | Taxes Management Act |
| TSEM | Trusts, Settlements and Estates Manual |