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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
16 May 2025 - See all updates
  1. Back to contents

INTM550000 - Hybrids: contents

  1. INTM550010
    Introduction: contents
  2. INTM550500
    Definition of key terms: contents
  3. INTM551000
    Financial instruments (Chapter 3): contents
  4. INTM552000
    Hybrid transfers (Chapter 4): contents
  5. INTM553000
    Hybrid payer (Chapter 5): contents
  6. INTM554000
    Transfers by UK permanent establishment of a multinational company (Chapter 6): contents
  7. INTM555000
    Hybrid payee (Chapter 7): contents
  8. INTM556000
    Multinational payee (Chapter 8): contents
  9. INTM557000
    Hybrid entity double deduction mismatches (Chapter 9): contents
  10. INTM558000
    Dual territory double deduction (Chapter 10): contents
  11. INTM559000
    Imported mismatches (Chapter 11): contents
  12. INTM561100
    Other provisions - adjustments in light of subsequent events: contents
  13. INTM561200
    Allocation of DII within a group: contents
  14. INTM561500
    Other provisions - anti-avoidance
  15. INTM561600
    Special provision concerning transparent funds
  16. INTM561650
    Special provision concerning transparent funds - structured arrangements
  17. INTM561700
    Operational guidance: contents
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