Policy paper

Amendments to the hybrid and other mismatches regime for Corporation Tax

This measure introduces a series of amendments to the hybrid and other mismatches regime.

• From: HM Revenue & Customs
• Published: 12 November 2020

Documents

Amendments to the hybrid and other mismatches regime for Corporation Tax

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Hybrid and other mismatches – deemed dual inclusion income – draft legislation

PDF, 90.2 KB, 6 pages

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Hybrid and other mismatches – deemed dual inclusion income – explanatory note

PDF, 136 KB, 5 pages

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Allocation of dual inclusion income within group – draft legislation

PDF, 98 KB, 6 pages

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Allocation of dual inclusion income within group – explanatory note

PDF, 139 KB, 5 pages

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Details

These changes to the hybrid and other mismatches regime will make sure that the regime operates proportionately and as intended. Some of the relieving changes are retrospective.

Read the Hybrid and other mismatches consultation and summary of responses.

Published 12 November 2020