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Contents

Official guidance

Corporate Finance Manual

CFM95600 · Interest restriction: tax-interest

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CFM95605 · Overview
CFM95610 · Tax-interest expense and income amounts
CFM95620 · Disregarded periods
CFM95630 · Relevant loan relationship amounts
CFM95640 · Loan relationship fair value accounting
CFM95650 · Relevant derivative contract amounts
CFM95660 · Implicit financing costs
CFM95670 · Consideration received for provision of a guarantee
CFM95680 · Double taxation relief
CFM95690 · Co-operative and community benefit societies
CFM95695 · Certain payments made to charities
CFM95697 · Authorised Investment Funds and Investment Trust Companies
CFM95698 · Securitisation companies

Interest restriction
Interest restriction: tax-interest

CFM95600 | Interest restriction: tax-interest

From HM Revenue & Customs · Corporate Finance Manual

Contents13 entries

CFM95605Interest restriction: tax-interest: overview
CFM95610Interest restriction: tax-interest: tax-interest expense and income amounts
CFM95620Interest restriction: tax-interest: disregarded periods
CFM95630Interest restriction: tax-interest: relevant loan relationship amounts
CFM95640Interest restriction: tax-interest: loan relationship fair value accounting
CFM95650Interest restriction: tax-interest: relevant derivative contract amounts
CFM95660Interest restriction: tax-interest: implicit financing costs
CFM95670Interest restriction: tax-interest: consideration received for provision of a guarantee
CFM95680Interest restriction: tax-interest: double taxation relief
CFM95690Interest restriction: tax-interest: co-operative and community benefit societies
CFM95695Interest restriction: tax-interest: certain payments made to charities
CFM95697Interest restriction: tax-interest: Authorised Investment Funds and Investment Trust Companies
CFM95698Interest restriction: Tax-interest: securitisation companies