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CFM26030 - Accounting for corporate finance: foreign exchange: basic principles: initial recognition of transactions

Updated: 13 January 2016

INTM440100 - Transfer pricing: Types of transactions: particular elements of a transaction

Updated: 27 February 2023

Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799)

Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.

Updated: 1 December 2017

Financial transaction control framework

The government’s approach to managing financial transactions under its fiscal framework.

Updated: 1 April 2025

Stamp Duty Land Tax: linked purchases or transfers

Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.

Updated: 1 April 2025

Your responsibilities under money laundering supervision

How to carry out checks on your business and customers, and what records you must keep to prevent money laundering.

Updated: 4 August 2021

SDLTM30100 - Application: Linked transactions FA03/S108

Updated: 3 February 2016

CFM51060 - Derivative contracts: the matters and computational rules: related transactions

Updated: 4 July 2019

INTM269074 - Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents - investment managers: "investment transaction": transactions resulting in a loan relationship or related transaction

Updated: 17 January 2017

CFM31075 - Loan relationships: related transactions

Updated: 9 May 2023

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