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HMRC internal manual

Corporate Finance Manual

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HM Revenue & Customs
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Old rules: derivative contracts: contents

This chapter contains guidance on the derivative contracts rules that applied in periods beginning before 1 January 2005. It covers introductory material, and the kinds of contracts that were included in or excluded from the regime. Further material on pre 1 January 2005 is at CFM84000 (authorised accounting methods). CFM85000 deals with the transition to the FA02/SCH26 rules. If you are dealing with an accounting period beginning on or after 1 January 2005, you should look at the main derivatives contracts guidance at CFM50000 onwards.

  1. CFM83010
    Old rules: derivative contracts: historical overview
  2. CFM83020
    Old rules: derivative contracts: overview: FA 1994
  3. CFM83030
    Old rules: derivative contracts: overview: FA 2002
  4. CFM83040
    Old rules: derivative contracts: overview: amending regulations
  5. CFM83050
    Old rules: derivative contracts: overview FA 2004 changes
  6. CFM83060
    Old rules: derivative contracts: underlying subject matter: land and chattels
  7. CFM83070
    Old rules: derivative contracts: underlying subject matter: shares
  8. CFM83080
    Old rules: derivative contracts: underlying subject matter: ‘quasi equity’ derivatives
  9. CFM83090
    Old rules: derivative contracts: qualified exclusions: shares held for trade purposes
  10. CFM83100
    Old rules: derivative contracts: qualified exclusions: overview of Para 6
  11. CFM83110
    Old rules: derivative contracts: qualified exclusions: Para 6 example
  12. CFM83120
    Old rules: derivative contracts: qualified exclusions: transactions covered
  13. CFM83130
    Old rules: derivative contracts: qualified exclusions: meaning of guaranteed return
  14. CFM83140
    Old rules: derivative contracts: qualified exclusions: presumptions about purpose
  15. CFM83150
    Old rules: derivative contracts: qualified exclusions: meaning of ‘return from contract’
  16. CFM83160
    Old rules: derivative contracts: qualified exclusions: Para 7 introduction
  17. CFM83170
    Old rules: derivative contracts: qualified exclusions: operation of Para 7
  18. CFM83180
    Old rules: derivative contracts: qualified exclusions: Para 8
  19. CFM83190
    Old rules: derivative contracts: transitional provisions: Para 4A
  20. CFM83200
    Old rules: derivative contracts: transitional provisions: Para 4A examples
  21. CFM83210
    Old rules: derivative contracts: transitional provisions: Paras 4B and 4C
  22. CFM83220
    Old rules: derivative contracts: transitional provisions: Para 4B and 4C examples