Corporate Interest Restriction guidance

HM Revenue and Customs has published guidance to help users understand the Corporate Interest Restriction legislation.



The Corporate Interest Restriction legislation in Part 10 Taxation (International and Other Provisions) Act (TIOPA) 2010 applies from 1 April 2017. Minor technical amendments to that legislation are included in the current Finance (No.2) Bill.

Guidance was first published in draft on 31 March 2017. An updated and expanded draft was published on 4 August 2017. The guidance now reflects changes included in the current Finance (No.2) Bill.

Any comments about this guidance can be emailed to:

Published 31 March 2017
Last updated 28 February 2018 + show all updates
  1. Guidance has been updated to reflect expected changes from 2017/18 Finance Bill, and gives greater clarity throughout the guidance.
  2. The Corporate Interest Restriction second draft guidance has been published.
  3. Updated to explain that the corporate interest restriction schedule has been removed from the Finance Bill 2017.
  4. The guidance has been updated.
  5. First published.