Debt cap: statement of allocation: information accompanying the statement
This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.
In addition to the required information on the statement required by TIOPA10/PT7 (see CFM91620 for statements of allocated disallowances and CFM91650 for statements of allocated exemptions), the Corporation Tax (Financing Costs and Income) Regulations (SI 2009/3173) also require the following information to accompany the statement:
- The unique taxpayer number for each company listed in the statement;
- Where a company has delivered a tax return for the relevant accounting period and the statement or revised statement means that there is a change in the amount of profit chargeable to corporation tax for the period or that other information on the return is incorrect, details of the change or information.