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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Securities: debts: layout of instructions

These instructions cover the following topics.

CG53420-CG53436 How to identify whether the debt is the debt on a security.

CG53450-CG53451 The computational rules which apply if a debt is the debt on a security including debts which are deemed to be debts on a security.

CG53470-CG53485 The computational rules which apply if the debt is not the debt on a security.

CG53490-CG53518 Various general points including where a debt is situated and the tax consequences if a debt is satisfied by transferring property.