Local file – Part A

How to complete Part A of the local file.

Last updated 8 April 2021

Reporting foreign exchange gains and losses

Reporting related or directly connected transactions

IRPDs in tangible property of a revenue nature

IRPD service arrangements

IRPD use rights

IRPD share-based employment remuneration

Other revenue IRPDs

IRPD derivative transactions

IRPD debt interests (including ordinary loans and borrowings)

IRPD debt factoring or debt securitisation

Other kinds of IRPDs of a financial nature

IRPDs involving disposal or acquisition of tangible property of a non-revenue (capital) nature

IRPDs involving disposal or acquisition of intangible property or rights of a non-revenue (capital) nature

IRPD foreign currency deferred payment arrangements

QC56216