Submit a Corporate Interest Restriction return

To submit a return, you’ll need to already have a reporting company appointed.

Your reporting company must submit a return within 12 months of the end of the reporting period the return is for.

The method by which a Corporate Interest Restriction return must be submitted is changing. From late 2022, you will be required to submit your return electronically either using commercial software or by completing our online form and template. This applies to both original and revised returns, whether full or abbreviated.

For further information, you may read the draft legislation (PDF, 158 KB, 3 pages) and the draft explanatory memorandum (PDF, 149 KB, 3 pages).

Using an online form

Full interest restriction return template for up to 300 companies

ODS, 40.8 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Complete the online form and upload the template. You will need a Government Gateway user ID and password. If you are an agent submitting the return on behalf of your client, you can use your own Gateway user ID and password.

If you do not have a user ID, you can create one when you use the service.

Submit an abbreviated return

If your company or group does not have an interest restriction, but you want to carry forward any unused interest allowance, you should submit an abbreviated return.

To submit your abbreviated return, you can either:

• use commercial software to submit your return
• complete the online form and upload the completed template

Using commercial software

To submit a full or abbreviated return using commercial software, you will need a Government Gateway user ID and password. If you are an agent submitting the return on behalf of your client, you can use your own Gateway user ID and password.

If you do not have a user ID, you can create one when you use the service. We will only accept submissions from organisations that have a Corporation Tax account with us.

Using the online form

Abbreviated interest restriction return template

ODS, 15.7 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Complete the online form and upload the template. You’ll need a Government Gateway user ID and password. If you are an agent submitting the return on behalf of your client, you can use your own Gateway use ID and password.

If you do not have a user ID, you can create one when you use the service.

Get help or more information

For help or more information, you can:

• read more detailed guidance about Corporate Interest Restriction
• contact your Customer Compliance Manager
• email msbcorporateinterest.restrictionmailbox@hmrc.gov.uk — do not email returns