HMRC Agent Update 55

4 Nov 2018

We also said that as the scheme has been hugely helpful for taxpayers and, we believe, for HMRC and that we would like to see the DTTP scheme extended to other types of lenders (and borrowers) such as partnerships and sovereign funds, while recognising some of the complications involved. The benefits of such an extension would be providing the same administrative simplification for such lenders and their borrowers as is currently enjoyed by corporates, with the corresponding benefits to HMRC in dealing more simply with this extended range of loans.

Technical Team