CFM98420 - Interest restriction: administration: reporting requirements

  1. CFM98430
    Reporting requirements: the full interest restriction return
  2. CFM98440
    Administration: reporting requirements: the abbreviated interest restriction return: TIOPA10/SCH7A/PARA20
  3. CFM98450
    Interest restriction: administration: reporting requirements: Statement of Calculations:TIOPA10/SCH7A/PARA21
  4. CFM98460
    Administration: reporting requirements: elections that may be made in the return: TIOPA10/SCH7A/PARAS12-19
  5. CFM98470
    Administration: reporting requirements: appointment of a reporting company by group: TIOPA10/SCH7A/PARAS1-3
  6. CFM98480
    Administration: reporting requirements: appointment by HMRC
  7. CFM98485
    Exceptional circumstances TIOPA10/SCH7A/PARA4
  8. CFM98490
    Administration: reporting requirements: appointment of replacement by HMRC
  9. CFM98500
    Administration: reporting requirements: obligation to inform group members
  10. CFM98510
    Administration: reporting requirements: power to require group members to provide information
  11. CFM98520
    Administration: reporting requirements: obligation to make a return and time limits
  12. CFM98530
    Administration: reporting requirements: revised returns and time limits
  13. CFM98535
    Administration: reporting requirements: required revised returns and time limits
  14. CFM98540
    Administration: reporting requirements: inclusion of estimates in return
  15. CFM98550
    Administration: reporting requirements: correction of return by HMRC
  16. CFM98560
    Administration: reporting requirements: revenue determinations
  17. CFM98570
    Administration: reporting requirements: consenting and non-consenting companies
  18. CFM98580
    Administration: reporting requirements: statements of allocated interest restrictions
  19. CFM98590
    Administration: reporting requirements: calculating pro-rata allocations per company
  20. CFM98600
    Administration: reporting requirements: allocation pro-rata to accounting periods
  21. CFM98610
    Administration: reporting requirements: statements of allocated interest reactivations
  22. CFM98620
    Administration: reporting requirements: computing disallowed tax-interest available for reactivation
  23. CFM98625
    Administration: reporting requirements: conclusiveness of interest restriction return amounts