Policy paper

Hybrid and other mismatches - updated legislation

This clause introduces two minor technical changes to the hybrid and other mismatch rules to ensure that they operate as intended.



The government has published updated legislation for hybrid and other mismatches.

Further supporting documents, including tax information and impact notes can be found on the Spring Budget 2017: tax related documents page.

Any technical queries should be sent to email: hybrids.mailbox@hmrc.gsi.gov.uk.

Published 13 July 2017