Guidance

Corporation Tax: derivative contracts, hedging and Disregard Regulations

Corporation Tax guidance on derivative contracts, hedging arrangements and Disregard Regulations.

• From: HM Revenue & Customs
• Published: 27 March 2015

Documents

Overview of derivative contracts

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Overview of hedge accounting

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Overview of Disregard Regulations

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Details

Overviews of the tax treatment and accounting for:

• derivative contracts
• hedging
• Disregard Regulations

This guidance is designed to help companies decide whether to elect in to the Disregard Regulations for hedging of derivative contracts from 1 January 2015.

There are also worked examples to explain hedging and overview papers of FRS 101 and FRS 102 to assist further.

Published 27 March 2015