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Corporate Interest Restriction Returns: introducing our new Application Programming Interface (API)

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Construction workers (from Department of Business, Innovation and Skills flickr account)

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.