beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Property Income Manual

Deductions: main types of expense: criminal payments, bribes and similar items

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 (ITTOIA05/S272 and CTA09/S1304).