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CFM98420 | Interest restriction: administration: reporting requirements

From HM Revenue & Customs · Corporate Finance Manual

Contents28 entries

  1. CFM98430Interest restriction: administration: reporting requirements: the full interest restriction return: TIOPA10/SCH7A/PARA20
  2. CFM98440Interest restriction: administration: reporting requirements: the abbreviated interest restriction return: TIOPA10/SCH7A/PARA20
  3. CFM98450Interest restriction: administration: reporting requirements: Statement of Calculations: TIOPA10/SCH7A/PARA21
  4. CFM98460Interest restriction: administration: reporting requirements: elections that may be made in the return: TIOPA10/SCH7A/PARAS12-19
  5. CFM98470Interest restriction: administration: reporting requirements: appointment of a reporting company by group: TIOPA10/SCH7A/PARAS1-3
  6. CFM98472Interest restriction: administration: reporting requirements: appointment of a reporting company by group: periods ending before 31 March 2026
  7. CFM98475Interest restriction: administration: reporting requirements: appointment of a reporting company by group: TIOPA10/SCH7A/PARAS1-3
  8. CFM98477CFM98477 - Interest restriction: administration: reporting requirements: appointment of a reporting company by group
  9. CFM98480Interest restriction: administration: reporting requirements: appointment by HMRC: periods ending before 31 March 2026
  10. CFM98485Interest restriction: administration: reporting requirements: appointment of a reporting company by HMRC: exceptional circumstances TIOPA10/SCH7A/PARA4
  11. CFM98487Interest restriction: administration: reporting requirements: appointment by HMRC
  12. CFM98490Interest restriction: administration: reporting requirements: appointment of replacement by HMRC
  13. CFM98500Interest restriction: administration: reporting requirements: obligation to inform group members
  14. CFM98510Interest restriction: administration: reporting requirements: power to require group members to provide information
  15. CFM98520Interest restriction: administration: reporting requirements: obligation to make a return and time limits
  16. CFM98530Interest restriction: administration: reporting requirements: revised returns and time limits
  17. CFM98535Interest restriction: administration: reporting requirements: required revised returns and time limits
  18. CFM98540Interest restriction: administration: reporting requirements: inclusion of estimates in return
  19. CFM98550Interest restriction: administration: reporting requirements: correction of return by HMRC
  20. CFM98560Interest restriction: administration: reporting requirements: revenue determinations
  21. CFM98570Interest restriction: administration: reporting requirements: consenting and non-consenting companies: periods ending before 31 March 2026
  22. CFM98575Interest restriction: administration: reporting requirements: consenting and non-consenting companies
  23. CFM98580Interest restriction: administration: reporting requirements: statements of allocated interest restrictions
  24. CFM98590Interest restriction: administration: reporting requirements: calculating pro-rata allocations per company
  25. CFM98600Interest restriction: administration: reporting requirements: allocation pro-rata to accounting periods
  26. CFM98610Interest restriction: administration: reporting requirements: statements of allocated interest reactivations
  27. CFM98620Interest restriction: administration: reporting requirements: computing disallowed tax-interest available for reactivation
  28. CFM98625Interest restriction: administration: reporting requirements: conclusiveness of interest restriction return amounts