Closed consultation

Double Taxation Treaty Passport scheme review

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Original consultation

This consultation ran from to

Summary

A consultation on renewing and extending the scope of the Double Taxation Treaty Passport (DTTP) scheme.

Documents

Consultation description

This consultation will enable HMRC to review the Double Taxation Treaty Passport (DTTP) scheme to ensure that it still meets the needs of UK borrowers and foreign investors. It also seeks views on extending the scope of the DTTP scheme to investors entitled to sovereign immunity from UK tax (“sovereign investors”), pension funds and other entities.