Corporation Tax: derivative contracts, hedging and Disregard Regulations

Corporation Tax guidance on derivative contracts, hedging arrangements and Disregard Regulations.



Overviews of the tax treatment and accounting for:

  • derivative contracts
  • hedging
  • Disregard Regulations

This guidance is designed to help companies decide whether to elect in to the Disregard Regulations for hedging of derivative contracts from 1 January 2015.

There are also worked examples to explain hedging and overview papers of FRS 101 and FRS 102 to assist further.

Published 27 March 2015