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Policy paper

Anti-avoidance rule relating to certain non-derecognition liabilities

This measure is about introducing an anti-avoidance provision relating to certain non-derecognition liabilities.

From:
HM Revenue & Customs
Published
26 November 2025

Documents

Anti-avoidance rule in relation to non-derecognition liabilities

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Draft legislation (accessible version)

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Details

This measure introduces a new anti-avoidance provision relating to certain arrangements where there is a non-derecognition liability.Ìý
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This measure will take effect from 26 November 2025.

Updates to this page

Published 26 November 2025

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