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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
1 November 2024 - See all updates
  1. Back to contents
  2. BIM30000
  3. BIM35000

BIM35800 - Capital/revenue divide: computer software: contents

This chapter explains the treatment of expenditure on computer software in the context of the capital/revenue divide and covers the following:

  1. BIM35801
    Introduction
  2. BIM35805
    Tax Bulletin article
  3. BIM35810
    General considerations
  4. BIM35815
    Costs of setting up a web site
  5. BIM35820
    In house software development costs: contents
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