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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Losses: loans to traders: payments under guarantee


This section is laid out as follows:

CG65991 - CG65992 General
CG65993 Other conditions for relief
CG66000 Irrecoverability
CG66010 - CG66014 When is the payment made under a guarantee?
CG66020 Claims
CG66030 - CG66033 Co-guarantors
CG66040 Rights acquired as a result of payment
CG66041 Subsequent recoveries