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Mortgage-backed securities (MBS) are financial instruments that are created by pooling together a large number of mortgage loans and then selling the resulting securities to investors. In the UK, mortgage-backed securities are typically issued by banks and other financial institutions, and they may be subject to various tax implications. For example, income received from MBS investments is generally subject to income tax, and investors may be required to pay tax on any interest income earned from these investments. Additionally, gains or losses from the sale of MBS may be subject to capital gains tax, depending on the investor's individual circumstances. It is important for MBS issuers and investors to carefully consider the tax implications of these investments and to seek the advice of tax professionals to ensure compliance with relevant tax laws and regulations.