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HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents

CFM50000 - Derivative contracts: contents

  1. CFM50010
    Introduction to derivative contracts
  2. CFM50200
    Accounting conditions
  3. CFM50300
    Relevant contracts
  4. CFM50500
    Underlying subject matter
  5. CFM50700
    Exclusions from regime
  6. CFM51000
    The matters and computational rules: contents
  7. CFM52000
    Departure from accounts
  8. CFM52500
    Embedded derivatives
  9. CFM52700
    Partnerships
  10. CFM53000
    Group continuity
  11. CFM54000
    Special kinds of company
  12. CFM55000
    Chargeable gains on derivatives
  13. CFM55200
    Holders of convertible or share-linked securities
  14. CFM55400
    Issuers of convertible or share-linked securities
  15. CFM56000
    Tax avoidance
  16. CFM57000
    Hedging
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