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HMRC internal manual

Property Income Manual

HM Revenue & Customs
, see all updates

Deductions: General rules: Main types of expenses: Criminal payments, bribes and blackmail etc.

A deduction can’t be claimed for payments that are:

  • criminal in themselves; for example, a bribe to secure a contract, or
  • made in response to a blackmail threat(ICTA88/S577A or ITTOIA05/S272).