Submit a Corporate Interest Restriction return
Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.
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.
WeYou are changing how you submit a Corporate Interest Restriction return. From late 2022, you must submit your return electronically by either:
- using commercial software
- completing our online form and template
This applies to both original and revised returns, whether full or abbreviated.
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.
Check ‘Commercial software suppliers for Corporation Tax’ for a list of commercial software suppliers for Interest Restriction Returns.