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Sales Retentions (construction)

James Comer
Posted Thu, 07 Mar 2024 10:51:09 GMT by James Comer
Hi Please could you point me in the direction of the HMRC manual on revenue recognition for sales retentions in the construction industry. Wish to review the policy for recognition as we have lots of the aged debtors that are unlikely to be paid. Thanks
HMRC Admin 8 Response
Posted Tue, 12 Mar 2024 13:30:34 GMT by HMRC Admin 8 Response
Hi,
Please refer to guidance available at:
BIM51520
Thank you.

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