Policy paper

Income Tax, Capital Gains Tax and Corporation Tax: The Alternative Finance Order 2022

This tax information and impact note applies to regulated providers of Home Purchase Plans and peer-to-peer platforms facilitating alternative finance arrangements.

From:
HM Revenue & Customs
Published
6 May 2022

Documents

The Alternative Finance Order 2022

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Details

This measure widens the scope of the alternative finance arrangements provisions.

The changes will:

  • enable Home Purchase Plans provided by other regulated providers to receive the same tax treatment as similar products provided by financial institutions
  • make sure certain alternative finance arrangements facilitated by regulated peer-to-peer platforms receive similar tax treatment to conventional peer-to-peer financial arrangements for direct tax purposes

Updates to this page

Published 6 May 2022

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