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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Debts which are not debts on a security: introduction

The general rules for the tax treatment of debts which are not debts on a security are set out at CG53471-CG53482. Different rules apply if the original creditor was a trustee and the debt, when created, was settled property. See CG53485.