Corporation Tax guidance on derivative contracts, hedging arrangements and Disregard Regulations.
Overviews of the tax treatment and accounting for:
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.
27 March 2015
HM Revenue & Customs
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