Policy paper

Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022

Direction for customers and agents submitting Corporate Interest Restriction notices and returns, setting out HMRC approved methods of delivery.

• From: HM Revenue & Customs
• Published: 29 July 2022

Documents

Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022

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Details

These directions set out the HMRC approved electronic filing methods which must be used from 1 September 2022 to submit:

• appointments of a reporting company
• revocations of an existing reporting company
• interest restriction returns
• revised interest restriction returns

Published 29 July 2022