PIM0500 - Abbreviations used
The following abbreviations are used in the Property Income Manual, though they are spelled out wherever possible:
| Abbreviation | Meaning |
|---|---|
| APSS | Audit and Pension Scheme Services |
| BIM | Business Income Manual |
| CA | Capital Allowances Manual |
| CAA | Capital Allowances Act |
| CAR | Charities Assets and Residency |
| CG | Capital Gains Manual |
| CGT | Capital Gains Tax |
| CLRA | Commonhold and Leasehold Reform Act |
| CT | Corporation Tax |
| CTM | Company Taxation Manual |
| EIM | Employment Income Manual |
| ESC | Extra statutory concession |
| FA | Finance Act |
| FISMA | Financial Services and Markets Act |
| HMRC | Her Majesty’s Revenue and Customs |
| ICTA | Income & Corporation Taxes Act |
| IN | Independent Taxation Manual |
| INTM | International Manual |
| IR | Inland Revenue |
| IT | Income Tax |
| ITA | Income Tax Act |
| ITTOIA | Income Tax (Trading and Other Income) Act |
| LTA | Landlord and Tenant Act |
| MIRAS | Mortgage interest relief at source |
| NIC | National Insurance Contributions |
| PAYE | Pay As You Earn |
| PIM | Property Income Manual |
| RE | Relief Instructions |
| RG | Residence Guide Manual |
| SA | Self assessment |
| SALF | SA Guide: The Legal Framework |
| SI | Statutory Instrument |
| SP | Statement of Practice |
| TB | Tax Bulletin |
| TCGA | Taxation of Chargeable Gains Act |
| TMA | Taxes Management Act |
| TSEM | Trusts, Settlements and Estates Manual |
| UK | United Kingdom |