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.

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

Your reporting company must submit a return within 12 months of the end of the reporting period the return is for.

Submit a full return

If your company’s or group’s interest deductions and other financing costs are restricted, you’ll need to submit a full Corporate Interest Restriction return.

To submit your full return, you need to:

  1. Fill in the template that applies to your group.
  2. Complete the online form and upload the completed template.

Full interest restriction return template for up to 10 companies

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.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Full interest restriction return template for up to 25 companies

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.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Full interest restriction return template for up to 300 companies

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

Submit an abbreviated return

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.

To submit your abbreviated return, you need to:

  1. Fill in the template.
  2. Complete the online form and upload the completed template.

Abbreviated interest restriction return template

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

Get help or more information

For help or more information, you can:

Published 17 September 2018