Collection

Corporate debt and derivative contracts

This collection brings together documents and other material on the taxation of corporate debt and derivative contracts.

This page provides links to documents, announcements and other information on the Corporation Tax rules on corporate debt and derivative contracts. This material includes documents on the current consultation on the modernisation of the Corporation Tax rules on corporate debt and derivative contracts, draft regulations, technical papers, draft guidance and related material.

For HM Revenue and Customs (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

Minutes of meetings

Draft regulations

Draft guidance

Finance Bill 2015

Published 12 January 2015
Last updated 16 July 2015 + show all updates
  1. Draft legislation The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015 added under draft regulations.
  2. First published.