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Contents

Official guidance

Corporate Finance Manual

CFM33000 · Loan relationships: core rules

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CFM33010 · Overview
CFM33020 · 'The matters'
CFM33030 · What is interest?
CFM33050 · Other types of profits and losses
CFM33060 · Expenses
CFM33070 · Following the accounts
CFM33080 · Companies without GAAP-compliant accounts
CFM33090 · Non-UK companies
CFM33100 · GAAP: fair value and amortised cost accounting
CFM33110 · GAAP: changes in accounting basis
CFM33120 · Tax-adjusted carrying value
CFM33125 · Transitional rules for changes made by F(2)A15
CFM33130 · Amounts taken to carrying value of asset or liability
CFM33140 · Other comprehensive income (OCI)
CFM33150 · Loan relations: core rules: direct in equity
CFM33160 · Pre-2016 rules
CFM33040 · Loan relationships: computational rules: amounts treated as interest
CFM33122 · Loan relationships: computational rules: GAAP: amounts ‘not fully recognised’ for accounting purposes: conditions
CFM33170 · Loan relationships: the matters and computational rules: GAAP: amounts in equity

Loan relationships: core rules: contents
Loan relationships: computational rules: amounts treated as interest

CFM33040 | Loan relationships: computational rules: amounts treated as interest

From HM Revenue & Customs · Corporate Finance Manual

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