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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
, see all updates

Particular topics: companies in partnership: loan relationships etc

The loan relationships and derivative contracts rules of CTA09/PART5 to PART7 apply to the calculation of company profits and losses in the usual way.  See the Corporate Finance Manual, and in particular

  • on loan relationships see CFM36000 onwards, and
  • on derivative contracts see CFM52700 onwards.