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HMRC internal manual

Corporate Finance Manual

Deemed loan relationships: manufactured interest and repos: contents

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