Policy paper

Corporation Tax: securitisation and annual payments

This tax information and impact note applies to securitisation companies and persons who have transactions with such companies.



This measure amends HM Treasury’s existing power to make regulations concerning the taxation of securitisation companies. This will permit changes to clarify that ‘residual payments’ made by securitisation companies will not be treated as annual payments, and so can be paid without withholding tax.

Published 16 March 2016