Collection

Corporate debt and derivative contracts

Find documents and other material on the taxation of corporate debt and derivative contracts.

• From: HM Revenue & Customs
• Published: 12 January 2015
• Last updated: 16 July 2015 — See all updates

This material includes documents on:

• the modernisation of the Corporation Tax rules on corporate debt and derivative contracts consultation
• draft regulations
• technical papers
• draft guidance
• related material

HMRC guidance on the taxation of corporate debt and derivatives see the HMRC Corporate Finance Manual.

Modernising the taxation of corporate debt and derivative contracts

• Draft Legislation: modernising the taxation of corporate debt and derivative contracts amending Regulations - informal consultation
  • 23 February 2016
  • Policy paper
• Corporation Tax: Disregard Regulations for derivative contracts
  • 30 October 2015
  • Guidance
• Modernising the taxation of corporate debt and derivative contracts
  • 10 April 2014
  • Consultation outcome

Minutes of meetings

• Modernising the taxation of corporate debt and derivative contracts: working group minutes
  • 18 May 2015
  • Corporate report

Draft regulations

• Draft Legislation: modernising the taxation of corporate debt and derivative contracts amending Regulations - informal consultation
  • 23 February 2016
  • Policy paper
• The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015
  • 16 July 2015
  • Consultation outcome
• Draft legislation: the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2015
  • 4 August 2015
  • Policy paper
• Corporate Debt and Derivative Contracts: amendments to the Disregard Regulations and Change of Accounting Practice Regulations – Technical Note
  • 8 August 2014
  • Policy paper

Draft guidance

• Modernising the taxation of corporate debt and derivative contracts: draft guidance
  • 12 January 2015
  • Guidance
• Corporation Tax treatment of interest-free loans and other non-market loans
  • 30 October 2015
  • Guidance

Finance Bill 2015

• Finance Bill 2015: draft legislation overview documents
  • 10 December 2014
  • Policy paper

Published 12 January 2015
Last updated 16 July 2015 + show all updates

1. 16 July 2015

   Draft legislation The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015 added under draft regulations.

2. 12 January 2015

   First published.