CFM900 - Resources

Useful resources and tools

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About the Financial Products Team

Technical help

Intranet links

Internet links

Corporate finance Learning modules

About the Financial Products Team

The Financial Products Team (CT&VAT) deals with direct tax including all technical aspects of the loan relationships and derivative contracts legislation. They also deal with pre-FA 2002 forex and financial instruments; interest and annual payments generally; deduction of tax; repos and stock loans; and the question of whether a person is carrying on a financial trade.

If you need advice in connection with a marketed financial avoidance scheme, or on the potential application of Paragraph 13 Schedule 9 FA 1996, you should contact Anti-Avoidance Group (Investigation).

Technical help

Please follow the guidance on the CT&VAT intranet site on when and how to seek advice. If, within those guidelines, you need to get in touch, please phone

020 7147 2561.

Intranet links

The advice of a Revenue accountant can be very important when dealing with corporate finance. Their website, at http://rfin.inrev.gov.uk/accts/index.htm, also has useful updates on changes in accounting practice.

Large business service has a page containing useful data, such as LIBOR and the Retail Price Index, at http://lbo.inrev.gov.uk/lbs_library/content/reference_material/useful_financial_rates.htm

Exchange rate tables giving exchange rates for most currencies at 31 December and 31 March, and yearly averages, are available at http://www.hmrc.gov.uk/exrate/index.htm.

Internet links

Here are some useful financial sites. You may not be able to access these from your own computer if you do not have personal Internet access. However, most offices do have at least one computer with Internet access and you can visit the sites by entering the details given below.

www.bba.org.uk - British Bankers Association site has tables of daily LIBOR (sterling, US dollar, Euro, Yen and Australian dollar).

www.bankofengland.co.uk - all sorts of statistical information on interest and exchange rates. But users need to ensure that they understand what they're looking at and read all the relevant notes.

www.liffe.com - London International Financial Futures and Options Exchange; background information on futures and options trading, and contract specifications for all futures and options currently traded on LIFFE.

www.isda.org - International Swaps and Derivatives Association Inc; text of ISDA Master Agreements and other standard documentation can be downloaded.

Corporate Finance Learning modules

The Corporate Finance Study Programme was developed by CT&VAT, in collaboration with IR Learning. Covering the legislation before FA 2002, it contains two courses

Corporate finance - all business segments introduces the corporate finance legislation and then concentrates on loan relationships. This may be all that you need if you deal only with companies in the small to medium business segments.

Corporate finance - large and very large segments goes on to look in more detail at the rules on financial instruments and on foreign exchange.

These courses have been extensively revised to cover the post FA2002 legislation. If you need to refresh your memory of the pre FA2002 provisions, you can still access the old courses.

Each course offers a series of easy to use, interactive modules that complement Departmental guidance. The modules provide the basic information on the legislation, and examples and activities that illustrate how to apply it. They are freely available on the intranet and you can study or refer to them whenever you wish.

To complete each course and consolidate your knowledge, you can then choose to do work- related case studies with the help of an online tutor. You have to register for this part of each course, but it is free to you for the rest of this year, funded by CT&VAT.

To view the courses, go to the online course on Online Learning in the Learning section of My Workplace.