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CFM97600 | Interest restriction: charities

From HM Revenue & Customs · Corporate Finance Manual

This guidance applies for accounting periods beginning before 1 April 2023. For accounting periods beginning on or after 1 April 2023, TIOPA10/S382(1A) applies to exclude finance costs incurred by charities from the scope of tax-interest expense amounts.

Contents5 entries

  1. CFM97610Interest restriction: charities: introduction
  2. CFM97620Interest restriction: charities: companies with exempt charitable trade profits
  3. CFM97630Interest restriction: charities: companies with exempt property income
  4. CFM97640Interest restriction: charities: group figures
  5. CFM97650Interest restriction: charities: example