CFM98420 - Interest restriction: administration: reporting requirements
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CFM98430Reporting requirements: the full interest restriction return
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CFM98440Administration: reporting requirements: the abbreviated interest restriction return: TIOPA10/SCH7A/PARA20
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CFM98450Interest restriction: administration: reporting requirements: Statement of Calculations:TIOPA10/SCH7A/PARA21
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CFM98460Administration: reporting requirements: elections that may be made in the return: TIOPA10/SCH7A/PARAS12-19
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CFM98470Administration: reporting requirements: appointment of a reporting company by group: TIOPA10/SCH7A/PARAS1-3
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CFM98480Administration: reporting requirements: appointment by HMRC
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CFM98485Exceptional circumstances TIOPA10/SCH7A/PARA4
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CFM98490Administration: reporting requirements: appointment of replacement by HMRC
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CFM98500Administration: reporting requirements: obligation to inform group members
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CFM98510Administration: reporting requirements: power to require group members to provide information
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CFM98520Administration: reporting requirements: obligation to make a return and time limits
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CFM98530Administration: reporting requirements: revised returns and time limits
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CFM98535Administration: reporting requirements: required revised returns and time limits
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CFM98540Administration: reporting requirements: inclusion of estimates in return
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CFM98550Administration: reporting requirements: correction of return by HMRC
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CFM98560Administration: reporting requirements: revenue determinations
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CFM98570Administration: reporting requirements: consenting and non-consenting companies
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CFM98580Administration: reporting requirements: statements of allocated interest restrictions
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CFM98590Administration: reporting requirements: calculating pro-rata allocations per company
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CFM98600Administration: reporting requirements: allocation pro-rata to accounting periods
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CFM98610Administration: reporting requirements: statements of allocated interest reactivations
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CFM98620Administration: reporting requirements: computing disallowed tax-interest available for reactivation
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CFM98625Administration: reporting requirements: conclusiveness of interest restriction return amounts