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.

From:
HM Revenue & Customs
Published
16 March 2016

Documents

Corporation Tax: securitisation and annual payments

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

Updates to this page

Published 16 March 2016

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