Guidance

Corporation Tax: hedging arrangement examples

Examples of Corporation Tax treatment for common hedging arrangements.

Documents

Details

These examples explain how hedging works and include information on hedge accounting and tax treatment. They are designed to help companies who need to decide whether to elect into the Disregard Regulations for hedging of derivative contracts from 1 January 2015.

An overview of hedging and overview of FRS 101 and 102 provide further assistance.

Published 27 March 2015