HMRC internal manual

Capital Gains Manual

CG65930P - Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Relief for losses on loans to traders: contents

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Losses on loans to traders (including payments under a guarantee)

Relief for losses on loans to traders