BIM47700 - Specific deductions: travel and subsistence: contents

For detailed guidance on wholly and exclusively rules for travel costs, see BIM37600 onwards.

  1. BIM47705
    Expenditure on meals and accommodation
  2. BIM47710
    Living expenses abroad � UK trades
  3. BIM47712
    Living expenses abroad � foreign trades
  4. BIM47714
    Cars � restriction of hiring costs
  5. BIM47725
    Hire periods beginning on or after 1/6 April 2009
  6. BIM47730
    Hire periods beginning on or after 1/6 April 2009: scope
  7. BIM47740
    Hire periods beginning on or after 1/6 April 2009: calculation
  8. BIM47745
    Hire periods beginning on or after 1/6 April 2009: carbon dioxide emissions
  9. BIM47750
    Hire periods beginning on or after 1/6 April 2009: short-term hiring in and long-term hiring out
  10. BIM47755
    Hire periods beginning on or after 1/6 April 2009: linked periods
  11. BIM47760
    Hire periods beginning on or after 1/6 April 2009: apportionment
  12. BIM47765
    Hire periods beginning on or after 1/6 April 2009: condition B
  13. BIM47770
    Hire periods beginning on or after 1/6 April 2009: connected persons
  14. BIM47775
    Hire periods beginning on or after 1/6 April 2009: election for old rules
  15. BIM47780
    Hire periods beginning before 1/6 April 2009
  16. BIM47785
    Hire periods beginning before 1/6 April 2009: calculation