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Business Income Manual

Source
HM Revenue & Customs - Activity
Source link
https://www.gov.uk/hmrc-internal-manuals/business-income-manual
Published
2026-08-04 07:30:39
Discovered by ProcIntel
2026-08-04 09:16:52
Category
Regulation, Tariffs, Sanctions & Trade
Geography
UK
Organisations
Review status
Pending
Record type
REAL

Summary

Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.

Possibly the same underlying story as Day-to-day business — flagged automatically for review, never merged automatically.

Procurement Relevance Gate

FAIL — score 7.0/100 — evaluated 2026-08-04 09:16:52
Only geographic exposure matched — no substantive content indicator, so this cannot pass alone.
  • geographic_exposure (weight 8) — matched on "1 linked geography"

Initial Signal Assessment ProcIntel's automatic, provisional read of this individual Signal -- Initial Significance and Initial Confidence, computed deterministically before any Event extraction or human review.

A provisional, automatically-computed reading of this individual Signal, before Event extraction or human review. Not a final rating.

Not Assessed — this Signal did not pass the Procurement Relevance Gate, or is fictional/excluded test data.