- bad debts written off
- specific provisions for doubtful debts
- capital allowances –link to rates
- repairs to premises that does not lead to increase in rent
- Diminution in value of loose tools
- Interest on money to advance business
- Research and development costs
- Cash donations to registered charity
- Advertising costs provided it is not capital
- Expenditure on issue of shares to the general public
- Club subscriptions for the benefit of employees
- Capital expenditure on construction of social infrastructure
- Contribution to registered pensions schemes
