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HMRC internal manual

Corporate Finance Manual

Interest restriction: administration: record retention and information powers: introduction

FA08/SCH36 contains comprehensive information powers, but some of those provisions deal with matters not relevant to checking an interest restriction return.  Accordingly, TIOPA10/SCH7A/PT7 contains specific powers which cross-reference certain provisions of the more general powers.  These powers are in addition to those in PT6 which are exercisable by the reporting company see CFM98510, or members of a worldwide group, see CFM98657.