CFM17200 - Repos: taxation

The guidance at CFM17205-CFM17295a describes the treatment of repos for income tax and capital gains tax purposes, and for corporation tax purposes where the original owner transfers the securities to the interim holder before 1 October 2007

Overview and contents

This section describes the rules at ICTA88/S730A and ITA/S596-S611 for the taxation of repos. It also covers legislation at FA96/SCH9/PARA15 that applies both to repos and stock loans.

Contents

CFM17205Repos: taxation: introduction
CFM17210Repos: taxation: taxation issues
CFM17210aRepos: taxation: text of section 730A ICTA88
CFM17215Repos: taxation: special repos
CFM17220Repos: taxation: method of bringing price differentials into account
CFM17225Repos: taxation: section 730A ICTA88 and Chapter 5 Part 11 ITA07 – other points
CFM17230Repos: taxation: redemption or substitution of securities during repo
CFM17235Repos: taxation: taxing the net paying repo
CFM17240Repos: taxation: net paying repos – example
CFM17245Repos: taxation: section 737A ICTA88 and section 602 ITA07 – detailed rules
CFM17250Repos: taxation: net paying repos – substitution or redemption
CFM17255Repos: taxation: section 737C
CFM17260Repos: taxation: other effects of section 737C
CFM17265Repos: taxation: transfers disregarded under loan relationships rules
CFM17270Repos: taxation: outline of paragraph 15
CFM17275Repos: taxation: consequences of paragraph 15
CFM17280Repos: taxation: transfers disregarded for capital gains purposes
CFM17285Repos: taxation: accrued income scheme
CFM17290Repos: taxation: exchange differences
CFM17295Repos: taxation: short or annual interest?
CFM17295aRepos: taxation: exchange differences example

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