Policy paper
Corporation Tax: The Corporate Interest Restriction (Electronic Communications) Regulations 2022
This tax information and impact note is about making it mandatory to submit certain Corporate Interest Restriction reports electronically from 1 September 2022.
Documents
Details
This measure affects all businesses submitting certain notices and returns relating to Corporate Interest Restriction from 1 September 2022.
HMRC has developed two electronic methods for businesses to submit Corporate Interest Restriction notices and returns. These regulations make it mandatory for all businesses to make submissions using one of these two methods. The changes apply to:
- appointments of a reporting company
- revocations of an existing reporting company
- interest restriction returns
- revised interest restriction returns