Accounting date

Adjustment income

Animals kept for trade purposes

Apportionment of profits and losses to accounting period

Basis periods

Building societies, incidental costs of issuing shares


Carry forward of pre-1April 2017 trade loss

Ceasing to trade

Cemeteries and crematoria

Change of accounting basis

Charge to tax

Amount charged


Persons liable

Territorial scope


Debts deducted and subsequently released


– see Deductions

Farm animals

Generally accepted accounting practice


Losses, calculation on same basis

References to receipts and expenses

Creative artists

Dealers in land

Dealers in securities


– see Deductions


Farming and market gardening

Films and sound recordings

Generally accepted accounting practice

Gifts of trading stock

– see Trading stock

Gifts to charities

Designated educational establishments

Machinery and plant

Trading stock

Herd basis

– see Herd basis

Industrial and provident societies, dividends granted by

Intermediaries, deduction for deemed employment payment

Know-how, disposal and acquisition

– see Know-how

Levies and repayments under Financial Services and Markets Act 2000

Loan relationships

Loss relief

Mineral exploration and access

Ministers of religion

Non-resident entertainers and sportsmen

Profits, meaning

Property businesses


References to receipts and expenses

Relevant profits

Reserve funds of marketing authorities and statutory bodies

Restriction on deductions

Sound recordings

Starting to trade

Taxable at Northern Ireland rate

Telecommunication rights

Trading stock

– see Trading stock

Valuation of trading stock

Valuation of work in progress

Waste disposal