Policy paper

Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022

Direction for customers and agents submitting Corporate Interest Restriction notices and returns, setting out HMRC approved methods of delivery.

From:
HM Revenue & Customs
Published
29 July 2022

Documents

Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022

ODT, 7.98 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

These directions set out the HMRC approved electronic filing methods which must be used from 1 September 2022 to submit:

  • appointments of a reporting company
  • revocations of an existing reporting company
  • interest restriction returns
  • revised interest restriction returns
Published 29 July 2022

Related content