Notices under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010

Published on: 26 August 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a notice which applies to all corporate interest restriction returns (and revised returns) filed with HMRC on or after 1 October 2022. This notice specifies what information must be included in a return and has the force of law.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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