BIM100000 - Miscellaneous income: contents

S687-S689 Income Tax (Trading and Other Income) Act 2005, S979-S981 Corporation Tax Act 2009

This section looks at the taxation of income not otherwise charged to Income Tax or Corporation Tax. Such income is subject to a stand-alone charge (the sweep-up charge) to Income Tax or Corporation Tax under the category of ‘miscellaneous income’.

This guidance does not cover other stand-alone charges within the miscellaneous income category.

This section contains the following guidance:

1. BIM100101

   Scope of the provisions: overview
2. BIM100105

   Scope of the provisions: judicial comment
3. BIM100110

   Scope of the provisions: services
4. BIM100115

   Scope of the provisions: services - contracts and arrangements
5. BIM100120

   Scope of the provisions: services - amount of work done
6. BIM100125

   Scope of the provisions: sweep-up - introduction
7. BIM100130

   Scope of the provisions: sweep-up - judicial comment
8. BIM100135

   Scope of the provisions: isolated sales of assets
9. BIM100140

   Scope of the provisions: series of sales of assets
10. BIM100150

    Calculating the profits
11. BIM100155

    Deductions
12. BIM100190

    Losses
13. BIM100205

    Particular sources: authors
14. BIM100210

    Particular sources: cash-backs
15. BIM100215

    Particular sources: guarantees
16. BIM100220

    Particular sources: hire of equipment
17. BIM100225

    Particular sources: loans
18. BIM100230

    Particular sources: newspaper stories
19. BIM100235

    Particular sources: photography
20. BIM100240

    Particular sources: restraint of trade
21. BIM100245

    Particular sources: film and television
22. BIM100250

    Particular sources: tolls