Submit a Corporate Interest Restriction return
Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.
To submit a return, you’ll need to already have a reporting company appointed.
Your reporting company must submit a return within 12 months of the end of the reporting period the return is for.
You must submit your return electronically by either:
- using commercial software
- completing our online form and template
This applies to both original and revised returns, whether full or abbreviated.
Using commercial software
To submit a full or abbreviated return using commercial software, you will need a Government Gateway user ID and password. If you are an agent submitting the return on behalf of your client, you can use your own Gateway user ID and password.
If you do not have a user ID, you can create one when you use the service. We will only accept submissions from organisations that have a Corporation Tax account with us.
Check ‘Commercial software suppliers for Corporation Tax’ for a list of commercial software suppliers for Interest Restriction Returns.
Submit a full return using an online form
Complete the online form and upload the template. You will need a Government Gateway user ID and password. If you are an agent submitting the return on behalf of your client, you can use your own Gateway user ID and password.
If you do not have a user ID, you can create one when you use the service.
Submit an abbreviated return using an online form
If your company or group does not have an interest restriction, but you want to carry forward any unused interest allowance, you should submit an abbreviated return.
Complete the online form and upload the template. You’ll need a Government Gateway user ID and password. If you are an agent submitting the return on behalf of your client, you can use your own Gateway use ID and password.
If you do not have a user ID, you can create one when you use the service.
Get help or more information
For help or more information, you can:
- read more detailed guidance about Corporate Interest Restriction
- contact your Customer Compliance Manager
- email msbcorporateinterest.restrictionmailbox@hmrc.gov.uk — do not email returns
Updates to this page
Last updated 26 January 2024 + show all updates
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The full interest restriction return template for up to 300 companies has been updated.
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To clarify the message of 16 May 2022. The process on how to tell HMRC about the appointment of your reporting company and submitting a return is changing. From 1 September 2022 you will need to do this electronically using commercial software or by completing our online form and template.
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Page has been updated with a link to the online form for submitting a return.
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The process for submitting a return has been updated and you must now do this electronically using commercial software or by completing our online form and template.
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The email address to contact if you need help or more information has been updated.
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First published.