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HMRC internal manual

Corporate Finance Manual

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.

Further information

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.