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.

Documents

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

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Allocation of dual inclusion income within group – draft legislation

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Allocation of dual inclusion income within group – explanatory note

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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