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Official guidance

Capital Gains Manual

CG65990P · Reliefs: losses on loans to traders (including payments under a guarantee): relief for payments under a guarantee

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CG65991 · Losses: loans to traders: payments under guarantee: general
CG65993 · Losses: loans to traders: losses: loans to traders: other conditions
CG65994 · Losses: loans to traders: losses: loans to traders: time limit to claim
CG65995 · Losses: loans to traders: losses: loans to traders: novation of debt
CG66000 · Losses: loans to traders: payments under guarantee: irrecoverability
CG66010 · Losses: loans to traders: payments under guarantee
CG66014 · Losses: loans to traders: payments under guarantee: asset as security
CG66020 · Losses: loans to traders: payments under guarantee: claims
CG66030 · Losses: loans to traders: payments by co- guarantors
CG66031 · Losses: loans to traders: payments under guarantee: co-guarantor's share
CG66032 · Losses: loans to traders: payments under guarantee
CG66040 · Losses: loans to traders: guarantor's rights acquired as result of payment
CG66041 · Losses: loans to traders: subsequent recoveries
CG65990 · Losses: loans to traders: payments under guarantee
CG65992 · Losses: loans to traders: payments under guarantee: general
CG66011 · Losses: loans to traders: payments under guarantee
CG66012 · Losses: loans to traders: payments under guarantee
CG66013 · Losses: loans to traders: payments under guarantee
CG66033 · Losses: loans to traders: payments under guarantee: example

Reliefs: losses on loans to traders (including payments under a guarantee): relief for payments under a guarantee: contents
Losses: loans to traders: payments under guarantee

CG66012 | Losses: loans to traders: payments under guarantee

From HM Revenue & Customs · Capital Gains Manual

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