Agent Update 94 has been published
Agent Update 94 is available now and contains the latest articles, updates, help and support for the entire agent community.
Corporate Interest Restriction Return - Application Programming Interface (API) Launch
HMRC is changing the way that it will be receiving Corporate interest Restriction Returns and is introducing 4 new Application Programming Interfaces (API)
Corporate Interest Restriction (CIR) applies to corporate entities and aims to restrict a group’s deductions for interest expense and other financing costs for Corporation Tax purposes
Agent Update 86 has been published
Agent Update 86 is available now and contains the latest articles, updates, help and support for the entire agent community.
Corporate Interest Restriction Returns: introducing our new Application Programming Interface (API)
Corporate Interest Restriction (CIR) legislation became effective from 1 April 2017 and applies to corporate entities. HMRC has developed an Application Programming Interface (API) for submitting Interest Restriction Returns (IRR) and for reporting company appointments and revocations. This will be available for use from June 2021.
Summer Edition of Agent Update is now available – Tax agent blog
Agent Update 73 is available now and contains the latest articles, updates, help and support for the entire agent community.
Corporate Interest Restriction - Tax agents blog
...appoint a reporting company and send in an interest restriction return (IRR). Once a group or HMRC has appointed a reporting company, it must submit IRRs for each group period...
The application of the Corporate interest restriction rules to groups or single companies operating only in the UK - Tax agent blog
I was talking to the Corporate Interest Restriction (CIR) team, who asked if I could remind agents that from 1 April 2017, if your client’s company or group has more...
Corporate interest restriction - Tax agent blog
...worldwide group in what circumstances you may face a restriction how to calculate the amount of the restriction how to submit an interest restriction return. Your views count We have...
