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Guidance

Submit a Corporate Interest Restriction return

Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.

Updates to this page

From:
HM Revenue & Customs
Published:
17 September 2018
Last updated:
14 April 2026
Show all updates

  1. Guidance updated for periods of account ending on or after 31 March 2026. The reporting company only needs to submit a return if you want to allocate disallowed amounts to specific companies in the group, carry forward interest allowance, claim a reactivation of disallowed amounts or make an election.

  2. The full interest restriction return template for up to 300 companies has been updated.

  3. To clarify the message of 16 May 2022. The process on how to tell HMRC about the appointment of your reporting company and submitting a return is changing. From 1 September 2022 you will need to do this electronically using commercial software or by completing our online form and template.

  4. Page has been updated with a link to the online form for submitting a return.

  5. The process for submitting a return has been updated and you must now do this electronically using commercial software or by completing our online form and template.

  6. The email address to contact if you need help or more information has been updated.

  7. First published.

To submit a return, you’ll need to already have a reporting company appointed.

For periods of account ending on or before 30 March 2026, the reporting company must submit a return within 12 months of the end of the period.

For periods of account ending on or after 31 March 2026, the reporting company only needs to submit a return if you want to:

  • allocate disallowed amounts to specific companies in the group
  • carry forward unused interest allowance — fill in an abbreviated or full return 
  • claim a reactivation of amounts you disallowed — fill in a full return
  • make an election in your return, such as the group ratio method

You must submit your return electronically by either:

  • using commercial software
  • completing our online form and template

This applies to both original and revised returns, whether full or abbreviated.

Using commercial software

To submit a full or abbreviated return using commercial software, you will need a Government Gateway user ID and password. If you are an agent submitting the return on behalf of your client, you can use your own Gateway user ID and password.

If you do not have a user ID, you can create one when you use the service. We will only accept submissions from organisations that have a Corporation Tax account with us.

Check ‘Commercial software suppliers for Corporation Tax’ for a list of commercial software suppliers for Interest Restriction Returns.

Submit a full return using an online form

Full interest restriction return template for up to 300 companies

ODS, 40.4 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.

Complete the online form and upload the template. You will need a Government Gateway user ID and password. If you are an agent submitting the return on behalf of your client, you can use your own Gateway user ID and password.

If you do not have a user ID, you can create one when you use the service.

Submit an abbreviated return using an online form

If your company or group does not have an interest restriction, but you want to carry forward any unused interest allowance, you should submit an abbreviated return.

Abbreviated interest restriction return template

ODS, 15.7 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.

Complete the online form and upload the template. You’ll need a Government Gateway user ID and password. If you are an agent submitting the return on behalf of your client, you can use your own Gateway use ID and password.

If you do not have a user ID, you can create one when you use the service.

Get help or more information

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