HMRC Guidance references Found 1 results. HMRC Manuals > Tax Manuals > Business Income Manual > Measuring the profits (specific rules & practices) – receipts & deductions [BIM40000] > Specific deductions [BIM42450] > Specific deductions: bad & doubtful debts [BIM42700] [BIM42750] Specific deductions: bad & doubtful debts: currency restrictions