Consultation outcome

Hybrid and other mismatches - draft guidance

• From: HM Revenue & Customs
• Published: 9 December 2016
• Last updated: 31 March 2017 — See all updates

This consultation has concluded

Read the full outcome

Hybrid and Other Mismatches - summary of substantive changes to guidance resulting from consultation responses

PDF, 16.7 KB, 3 pages

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Hybrid and Other Mismatches - updated draft guidance (March 2017)

PDF, 1.98 MB, 390 pages

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Detail of outcome

The 44 responses from stakeholders and 9 stakeholder meetings provided a range of suggested enhancements and additions to the draft guidance. A summary of the main themes identified, and a list of respondents, is provided.

In the attached updated guidance HMRC has adopted some of the suggestions and corrected any inconsistencies. There is an ongoing engagement with the respondents to provide additional material before the guidance is finalised.

HMRC will migrate the guidance into the International Manual over the next 6 months, once the additional material has been provided and worked through. HMRC will continue to monitor use of the guidance and to add to it where additional material may be helpful.

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Original consultation

Summary

We are seeking comments on this draft guidance on the hybrids mismatch legislation.

This consultation ran from
9:30am on 9 December 2016 to 11:45pm on 10 March 2017

Consultation description

This draft guidance is provided to assist understanding of the application of the hybrids mismatch legislation, which take effect from 1 January 2017.

The examples contained are based upon a selection of those contained within the OECD ‘Final Report on Neutralising the Effects of Hybrid Mismatch Arrangements’, with additional draft examples dealing with hybrid transfers and permanent establishments.

Documents

Hybrid and Other Mismatches - draft guidance for consultation

PDF, 2.36 MB, 404 pages

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Published 9 December 2016
Last updated 31 March 2017 + show all updates

1. 31 March 2017

   Summary of responses, and updated draft guidance published

2. 9 December 2016

   First published.