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.
Documents
Details
This measure amends HM Treasury’s existing power to make regulations concerning the taxation of securitisation companies. This will permit changes to clarify that ‘residual payments’ made by securitisation companies will not be treated as annual payments, and so can be paid without withholding tax.