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Official guidance
Corporate Finance Manual

CFM95400 · Interest restriction: groups, periods and financial statements: the period of account

  • CFM95410 · Overview
  • CFM95420 · Accounts-free periods
  • CFM95430 · Election to alter the default period of account
  • CFM95435 · Interest restriction: groups, periods and financial statements: period of account: change in the ultimate parent
  1. Interest restriction: groups, periods and financial statements
  2. Interest restriction: groups, periods and financial statements: the period of account

CFM95400 | Interest restriction: groups, periods and financial statements: the period of account

From HM Revenue & Customs · Corporate Finance Manual

Contents4 entries

  1. CFM95410Interest restriction: groups, periods and financial statements: the period of account: overview
  2. CFM95420Interest restriction: groups, periods and financial statements: the period of account: accounts-free periods
  3. CFM95430Interest restriction: groups, periods and financial statements: the period of account: election to alter the default period of account
  4. CFM95435Interest restriction: groups, periods and financial statements: period of account: change in the ultimate parent
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