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.

We are changing how you submit a Corporate Interest Restriction return. From late 2022, 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.

Submit a full return using an online form

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.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

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

For help or more information, you can:

Published 17 September 2018
Last updated 23 May 2022 + show all updates
  1. Page has been updated with a link to the online form for submitting a return.

  2. 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.

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

  4. First published.