Restriction on corporation tax relief for interest deductions—HMRC guidance update

Published on: 01 September 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance on Corporate Interest Restriction (CIR) for taxpayers to add information on what they can do if they have missed the deadline for appointing a reporting company and what information to be provided to HMRC from 1 October 2022 for submitting a return.

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

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