Loan relationships and derivative contracts: derecognition

This page contains information on proposed changes to the Corporation Tax rules on loan relationships and derivative contracts on amounts not fully recognised for accounting purposes.

4 April 2011

Changes to the loan relationships and derivative contracts rules on amounts not fully recognised for accounting purposes: draft guidance (PDF 69K)

9 December 2010

Technical Note: Derecognition of loan relationships and derivative contracts

6 July 2010

Technical Paper: changes to loan relationships and derivative contracts rules (PDF 41K)