CFM97600 - Interest restriction: charities

This guidance applies for accounting periods beginning before 1 April 2023. For accounting periods beginning on or after 1 April 2023, TIOPA10/S382(1A) applies to exclude finance costs incurred by charities from the scope of tax-interest expense amounts.

1. CFM97610

   Charities: introduction
2. CFM97620

   Charities: companies with exempt charitable trade profits
3. CFM97630

   Charities: companies with exempt property income
4. CFM97640

   Charities: group figures
5. CFM97650

   Charities: example