HMRC conclude consultation on taxation of hybrid capital instruments

Released 11 September 2019

Following a period of consultation, HMRC have updated their guidance on amendments to new tax rules on the taxation of hybrid capital instruments.

The consultation was launched in July 2019 seeking views on draft regulations that to ensure new rules on the taxation of hybrid capital instruments work as intended.

Responses to the consultation contributed to The Taxation of Hybrid Capital Instruments (Amendment of Section 475C of the Corporation Tax Act 2009) Regulations 2019 (SI 2019/1250).

For further information, see Consultation outcome - Draft regulations: amendment to new rules on taxation of hybrid capital instruments.

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