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Corporate interest restriction ― administrative aspects


Produced by a Tolley Corporation Tax expert
Corporation Tax
Guidance

Corporate interest restriction ― administrative aspects


Produced by a Tolley Corporation Tax expert
Corporation Tax
Guidance
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The corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns.

This guidance note does not include commentary on provisions that are substantially the same or similar to the general administration requirements for corporation tax returns. For a full analysis of all the administration provisions around CIR, see Simon’s Taxes D1.1445 onwards.

HMRC guidance on the CIR administrative rules is set out in the Corporate Finance manual at CFM98400 onwards, with an overview in CFM98410. HMRC also have guidance in CIR returns in their Compliance Handbook at CH82290.

Additional HMRC guidance, templates and worksheets ― corporate interest restriction

The following worksheets containing embedded information are available on the Government website:

  1. •

    worksheet for the appointment of a reporting company

  2. •

    abbreviated interest restriction return

  3. •

    full interest restriction return for up to 10 companies

  4. •

    full interest restriction return for up to 25 companies

  5. •

    full interest restriction return for up to 300 companies

To access the above material, see Submit a Corporate Interest

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  • 10 Jun 2025 09:00

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