Skip to main content
GOV.UK
Submit a Corporate Interest Restriction return
Beta
This is a new service - your
feedback
will help us to improve it.
Help make GOV.UK better
Sign up to take part in research (opens in new tab)
Hide message
Hide message. I do not want to take part in research
English
Newid yr iaith ir Gymraeg
Cymraeg
Corporate interest restriction return
Are you an agent acting on behalf of the reporting company?
Yes
No
Continue
Previous
1/19 - Corporate interest restriction return
2/19 - What is the agent's company name?
3/19 - Enter the reporting company's details
4/19 - Enter the ultimate parent company's details
5/19 - Number of group companies
6/19 - Period of account
7/19 - Type of return
8/19 - Are you subject to interest restrictions for the period?
9/19 - What is the total disallowed amount?
10/19 - Are you subject to interest reactivations?
11/19 - What is the amount of interest reactivation cap?
12/19 - Tax-interest, tax-EBITDA, interest allowance and interest capacity
13/19 - Are you making a group ratio election?
14/19 - Group ratio
15/19 - Is the interest allowance determined by the adjusted net group-interest expense
16/19 - How much is the adjusted net group interest expense (ANGIE)?
17/19 - Has any company in the group made a qualifying infrastructure company election f
18/19 - Full corporate interest restriction return
19/19 - Abbreviated corporate interest restriction return
Next
Is this page not working properly? (opens in new tab)