AIM is most likely to suit small and medium sized businesses rather than large businesses because of the size and nature of tax adjustments required to accounting profits to calculate taxable income. The Government has considered what an appropriate upper threshold would be for the AIM option and are considering a maximum turnover level $5 million. Businesses will elect online to use AIM and will need to show they have a good track record with Inland Revenue to use AIM.
Administrator: Apologies for the confusion, we have amended this section to make clear that AIM is intended to include small business. Some of the comments below were made before we clarified this section.