Is HMRC's BIM manual for the self-employed only?
It's opening paragraph:
This manual is to help you compute trading profits for tax purposes or check calculations. It supplements the basic guidance provided in the self-assessment tax return and help sheets.
It's just the reading the specific deductions section some of the chapter refer both to SA and CT.
I then thought I would give the CT manual a whirl for a guide on allowable deductions but this manual is obviously more concerned about the administration of corporation tax etc.
thanks
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Both Income & Corporation tax
It covers both. But you have to use a bit of common sense in some sections.