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