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HMRC internal manual

Corporate Finance Manual

Corporate Finance Manual: recent changes

Below are details of the amendments that were published on 27 September 2011 (see the update index for all updates)

Section Details of update
CFM31040 Clarification that trade ‘bad debts’ are within the loan relationships rules.
CFM32040 Guidance updated for Corporation Tax Act 2010.
CFM33200 to CFM33204  New guidance on debt/equity swaps.
CFM35810 Paragraph added on amounts disallowed subsequently written off.
CFM37630 Minor clarification at CFM37630.
CFM44030 Clarification of the definition of ‘financial institution’.
CFM93050 Further details of what an application to reduce the chargeable profits of a CFC should include.