Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
, see all updates

Deemed loan relationships: manufactured interest and repos: contents

  1. CFM46010
    Deemed loan relationships: manufactured interest and repos: overview
  2. CFM46050
    Deemed loan relationships: manufactured interest
  3. CFM46060
    Deemed loan relationships: manufactured interest: DCC Holdings
  4. CFM46070
    Deemed loan relationships: manufactured interest: DCC Holdings: FA 2009 changes
  5. CFM46100
    Deemed loan relationships: repos: what is a repo?
  6. CFM46110
    Deemed loan relationships: repos: general collateral repos
  7. CFM46120
    Deemed loan relationships: repos: general collateral repos: examples
  8. CFM46130
    Deemed loan relationships: repos: special collateral repos and reverse repos
  9. CFM46200
    Deemed loan relationships: repos: tax rules: main features
  10. CFM46210
    Deemed loan relationships: repos: tax rules: definitions
  11. CFM46220
    Deemed loan relationships: repos: tax rules: creditor repos and creditor-quasi-repos
  12. CFM46230
    Deemed loan relationships: repos: tax rules: creditor repos
  13. CFM46240
    Deemed loan relationships: repos: tax rules: creditor quasi-repos
  14. CFM46250
    Deemed loan relationships: repos: tax rules: creditor quasi-repos: examples
  15. CFM46260
    Deemed loan relationships: repos: tax rules: creditor quasi-repos: first tax consequence
  16. CFM46270
    Deemed loan relationships: repos: tax rules: creditor quasi-repos: second tax consequence
  17. CFM46280
    Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: ‘quasi-interest’ avoidance schemes
  18. CFM46290
    Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples
  19. CFM46300
    Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples: no income
  20. CFM46310
    Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples: gross-paying
  21. CFM46320
    Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples: net-paying
  22. CFM46330
    Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples: creditor quasi-repo
  23. CFM46340
    Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos
  24. CFM46350
    Deemed loan relationships: repos: tax rules: debtor repos
  25. CFM46360
    Deemed loan relationships: repos: tax rules: debtor quasi-repo
  26. CFM46370
    Deemed loan relationships: repos: tax rules: debtor quasi-repos: examples
  27. CFM46380
    Deemed loan relationships: repos: tax rules: debtor quasi-repo: first tax consequence
  28. CFM46390
    Deemed loan relationships: repos: tax rules: debtor quasi-repo: first tax consequence: exception
  29. CFM46400
    Deemed loan relationships: repos: tax rules: debtor quasi-repo: first tax consequence: ‘relevant arrangements’
  30. CFM46410
    Deemed loan relationships: repos: tax rules: debtor repos and debtor quasi-repos: second tax consequence
  31. CFM46420
    Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples
  32. CFM46430
    Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples: no income
  33. CFM46440
    Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples: gross-paying
  34. CFM46450
    Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples: net-paying
  35. CFM46460
    Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples: debtor quasi-repo
  36. CFM46470
    Deemed loan relationships: repos: tax rules: creditor and debtor repos: capital gains consequences
  37. CFM46480
    Deemed loan relationships: repos: tax rules: regulation-making powers
  38. CFM46490
    Deemed loan relationships: repos: tax rules: regulations: substitution or redemption of securities
  39. CFM46500
    Deemed loan relationships: repos: tax rules: back to back repos
  40. CFM46510
    Deemed loan relationships: repos: tax rules: interaction with other tax rules
  41. CFM46520
    Deemed loan relationships: repos: tax rules: other types of repo
  42. CFM46530
    Deemed loan relationships: repos: tax rules: deduction of tax