Order PaperContact us

Today Browse Your MP Calendar

Taxation of hybrid capital instruments · Order Paper · Order Paper

Browse Policy Papers

POLICYWithdrawnPolicy paper · gov.uk

Taxation of hybrid capital instruments

This tax information and impact note deals with changes to tax treatment for hybrid capital instruments.

Last fetched 04 May 2026 · gov.uk

Documents

Taxation of hybrid capital instruments

At a glance

TypePolicy paper

First published29 Oct 2018

Last updated29 Oct 2018

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

Related policy papers

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Plastic Packaging Tax — mechanically recycled plastic packaging

Related policy papers

UK-Gulf Cooperation Council (GCC) trade deal: conclusion summary

Building Control Independent Panel report: government response

Building Control Independent Panel report

Grenfell Tower Inquiry: public engagement policy