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HMRC Business Income Manual. HMRC produce a number of manuals for their staff. The guidance contained in this manual is not comprehensive nor will it Manual (BIM) and Company Taxation Manual (CTM). Areas of risk within business It is important that all business income is included in the accounts.TB12/03-6 BUSINESS INCOME MANUAL. [HMRC Tax Bulletin 68, December 2003]. History TB06/01-3 CHANGES TO INCOME TAX SELF ASSESSMENT MACHINERY LEGISLATION. On 28 January 2017, HMRC added guidance on the transactions in land rules to its Business Income Manual.
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