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Corporation Tax: update of the taxation of corporate debt and derivative contracts

This applies to companies subject to Corporation Tax, which issue or hold debt, or which are party to derivative contracts.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax: update of the taxation of corporate debt and derivative contracts Draft clause 24application/pdf Draft explanatory notes clause 24application/pdf Draft clause 25application/pdf Draft explanatory notes clause 25application/pdf Draft clause 23application/pdf Draft explanatory notes clause 23application/pdf

At a glance

TypePolicy paper

First published09 Dec 2015

Last updated09 Dec 2015

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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