Notices under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010
Notices under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010 that have the force of law.
Documents
Details
This notice has the force of law. It applies to all interest restriction returns (and revised returns) filed with HMRC on or after 1 October 2022, and contains details of information that must be included in the returns.