Policy papers and consultations

Sort by

Directions under regulation 3 of the Income and Corporation Tax (Electronic Communications) Regulations 2003 (S.I. 2003/282) and prescribing of electronic returns under sections 8(1H), 8A(1F) and 12AA(5E) of the Taxes Management Act 1970 (c. 9)

Directions for an agent, individual or trustee filing returns electronically, for Income and Corporation Tax.
- From: HM Revenue & Customs
- Updated: 7 June 2023
Corporation Tax: The Corporate Interest Restriction (Electronic Communications) Regulations 2022

This tax information and impact note is about making it mandatory to submit certain Corporate Interest Restriction reports electronically from 1 September 2022.
- From: HM Revenue & Customs
- Updated: 7 July 2022
- The Corporate Interest Restriction (Electronic Communications) Regulations 2022: Corporation Tax
  Who is likely to be affected Large businesses within the charge to…

2 results