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Beta This part of 2024Å·ÖÞ±­Èü³Ì is being rebuilt – find out what beta means

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  2. Business and industry
HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. BIM30000
  3. BIM37000
  4. BIM37100

BIM37650 - Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: contents

S34 Income Tax (Trading and Other Income) Act 2005, S54 Corporation Tax Act 2009

Layout of guidance

The issue of duality has been considered in a variety of non-travel cases. When considering the following examples you should bear in mind the general guidance at BIM37007.

  1. BIM37660
    Duality of, or non-trade, purpose: non travel topics: subsistence
  2. BIM37665
    Duality of, or non-trade, purpose: non travel topics: accommodation and subsistence
  3. BIM37670
    Duality of, or non-trade, purpose: non travel topics: accommodation and subsistence: 'itinerant' trades
  4. BIM37675
    Duality of, or non-trade, purpose: non travel topics: accommodation and subsistence: sub-contractors
  5. BIM37680
    Duality of, or non-trade, purpose: non travel topics: interest payments
  6. BIM37690
    Duality of, or non-trade, purpose: non travel topics: building society demutualisation
  7. BIM37700
    Duality of, or non-trade, purpose: remuneration, etc: contents
  8. BIM37750
    Duality of, or non-trade, purpose: loans/advances to others: whose trade purpose?: contents
  9. BIM37800
    Expense of earning or application of profits?: contents
  10. BIM37900
    Expenditure having an intrinsic duality of purpose: contents
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