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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
, see all updates

Loan relationships: computational rules: contents

Contents

  1. CFM33010
    Key principles
  2. CFM33020
    Amounts ‘fairly representing’ profits and losses
  3. CFM33030
    What is interest?
  4. CFM33040
    Amounts treated as interest
  5. CFM33050
    Other types of profits and losses on loan relationships
  6. CFM33060
    Expenses allowed as debits
  7. CFM33070
    Generally accepted accounting practice (GAAP)
  8. CFM33080
    GAAP: example
  9. CFM33090
    GAAP: non UK companies
  10. CFM33100
    GAAP: following the accounts
  11. CFM33110
    GAAP: non-GAAP compliant accounts
  12. CFM33120
    GAAP: amounts ‘not fully recognised’ for accounting purposes
  13. CFM33122
    GAAP: amounts 'not fully recognised' for accounting purposes: conditions
  14. CFM33130
    GAAP: fair value and amortised cost accounting
  15. CFM33140
    GAAP: changes of accounting policy
  16. CFM33150
    GAAP: changes of accounting method: ‘tainted’ HTM assets
  17. CFM33160
    GAAP: capital expenditure
  18. CFM33170
    GAAP: amounts in equity
  19. CFM33180
    Credits and debits not brought into account
  20. CFM33190
    Credits and debits not brought into account: releases of debt: insolvency
  21. CFM33200
    Credits and debits not brought into account: releases of debt: debt/equity swaps
  22. CFM33201
    Credits and debits not brought into account: releases of debt: debt/equity swaps: value of shares issued
  23. CFM33202
    Credits and debits not brought into account: releases of debt: debt/equity swaps: ‘in consideration of shares’
  24. CFM33203
    Credits and debits not brought into account: releases of debt: debt/equity swaps: ‘in consideration of shares’: examples
  25. CFM33204
    Credits and debits not brought into account: releases of debt: debt/equity swaps: ‘entitlement to shares'
  26. CFM33205
    Credits not brought into account: releases of debt: debt/equity swaps: debt for equity swaps on or after 9 November 2009
  27. CFM33210
    Credits and debits not brought into account: revaluation
  28. CFM33220
    Credits and debits not brought into account: impairment
  29. CFM33230
    Credits and debits not brought into account: impairment where ‘old UK GAAP’ is used
  30. CFM33240
    Credits and debits not brought into account: amounts written off government investments
  31. CFM33250
    Credits and debits not brought into account: imported losses
  32. CFM33260
    Credits and debits not brought into account: imported losses: application
  33. CFM33270
    Credits and debits not brought into account: imported losses: loss buying
  34. CFM33280
    Company ceasing to be party to a loan relationship
  35. CFM33290
    Company ceasing to be party to a loan relationship: repos and stock lending
  36. CFM33300
    Company ceasing to be UK resident