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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
30 April 2026 - See all updates
  1. Back to contents

INTM552400 - Hybrids: Hybrid transfers (Chapter 4): examples

  1. INTM552490
    Simple repo transaction - no mismatch
  2. INTM552500
    Simple repo transaction – case 1 mismatch
  3. INTM552510
    In-substance loan to UK company - case 1 mismatch
  4. INTM552520
    Stock loan – UK company lends shares
  5. INTM552530
    Stock loan – UK financial trader borrows shares
  6. INTM552540
    Stock loan - UK financial trader and structured arrangement
  7. INTM552550
    Stock loan - UK financial trader borrows shares that are hybrid financial instruments

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