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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Foreign exchange: tax rules on exchange gains and losses: contents

  1. CFM61010
    Foreign exchange: tax rules on exchange gains and losses: how the legislation has developed
  2. CFM61020
    Foreign exchange: tax rules on exchange gains and losses: the FA 2002 changes
  3. CFM61030
    Foreign exchange: tax rules on exchange gains and losses: what are exchange gains or losses?
  4. CFM61040
    Foreign exchange: tax rules on exchange gains and losses: examples of exchange gains and losses
  5. CFM61050
    Foreign exchange: tax rules on exchange gains and losses: accounts drawn up in a foreign currency
  6. CFM61060
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: exchange rate to be used
  7. CFM61070
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts
  8. CFM61080
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: example
  9. CFM61090
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: money debts, provisions, foreign cash
  10. CFM61100
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: amounts not taxable or allowable
  11. CFM61110
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: non-monetary assets
  12. CFM61120
    Foreign exchange: tax rules on exchange gains and losses: giving effect to exchange differences
  13. CFM61130
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: connected parties
  14. CFM61140
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: exchange differences in reserves
  15. CFM61150
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: exchange differences on shares
  16. CFM61160
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: special rules on fair value accounting
  17. CFM61170
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: special rules on fair value accounting: Exchange Gains and Losses Regulations
  18. CFM61180
    Foreign exchange: tax rules on exchange gains and losses: loan relationships and derivative contracts: special rules on fair value accounting: available for sale assets