INTM850000 - Hybrid and other mismatches

Hybrid and other mismatches

The guidance in relation to Part 6A of Taxation (International and Other Provisions) Act 2010 is set out at INTM550000.

A previous version of the guidance is available as a PDF.

Previous drafts of this guidance remain available on gov.uk at https://www.gov.uk/government/consultations/hybrid-and-other-mismatches-draft-guidance.

Any queries or comments in relation to this guidance should be referred to the Base Protection Policy team, BAI

• by email to: hybrids.mailbox@hmrc.gov.uk, or
• by post to:

HM Revenue and Customs

Business Assets and International

Base Protection Policy Team

S1715, Floor 9, Mail Point 3

Central Mail Unit

Newcastle

NE98 1ZZ