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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
9 April 2026 - See all updates
  1. Back to contents
  2. CG60201C
  3. CG65900C

CG65990P - Reliefs: losses on loans to traders (including payments under a guarantee): relief for payments under a guarantee: contents

  1. CG65990
    Losses: loans to traders: payments under guarantee
  2. CG65991
    Losses: loans to traders: payments under guarantee: general
  3. CG65992
    Losses: loans to traders: payments under guarantee: general
  4. CG65993
    Losses: loans to traders: losses: loans to traders: other conditions
  5. CG65994
    Losses: loans to traders: losses: loans to traders: time limit to claim
  6. CG65995
    Losses: loans to traders: losses: loans to traders: novation of debt
  7. CG66000
    Losses: loans to traders: payments under guarantee: irrecoverability
  8. CG66010
    Losses: loans to traders: payments under guarantee
  9. CG66011
    Losses: loans to traders: payments under guarantee
  10. CG66012
    Losses: loans to traders: payments under guarantee
  11. CG66013
    Losses: loans to traders: payments under guarantee
  12. CG66014
    Losses: loans to traders: payments under guarantee: asset as security
  13. CG66020
    Losses: loans to traders: payments under guarantee: claims
  14. CG66030
    Losses: loans to traders: payments by co- guarantors
  15. CG66031
    Losses: loans to traders: payments under guarantee: co-guarantor's share
  16. CG66032
    Losses: loans to traders: payments under guarantee
  17. CG66033
    Losses: loans to traders: payments under guarantee: example
  18. CG66040
    Losses: loans to traders: guarantor's rights acquired as result of payment
  19. CG66041
    Losses: loans to traders: subsequent recoveries
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