| Manual | Page | Comments |
|---|---|---|
| Business Income Manual | Updated: BIM44550 | Updated address to which reports should be sent where an employers’ contribution to an employee benefit trust contribution has been disallowed. |
| Business Leasing Manual | Added: BLM17000–BLM18010 BLM50000–BLM52040 | Added guidance on IFRS 16 accounting and IFRS 16 leases. |
| Updated: BLM61083 | Removed guidance and example of the impact of lease premiums in calculating chargeable gains from the guidance on Capital Allowances Act 2001 ss 228D and 228E. | |
| Updated: BLM15545 | Amended the calculation in the example of entries in lessee's accounts where a lease is terminated early. | |
| Updated: BLM00005 | Removed paragraph stating that ‘this manual may... |
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