#2026/352The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026
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These regulations amend the Corporate Interest Restriction (Electronic Communications) Regulations 2022. They update the rules governing how companies submit information and make elections to HMRC electronically in relation to the corporate interest restriction rules. The amendments come into force on 1 April 2026 and are made under powers in the Finance Act 2002 and Schedule 7A to the Taxation (International and Other Provisions) Act 2010. The changes primarily modernise and clarify the electronic filing and notification procedures for groups subject to interest deductibility limits.
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Key Changes
- Amends the Corporate Interest Restriction (Electronic Communications) Regulations 2022
- Updates rules for electronic submission of information and elections to HMRC
- Regulations come into force on 1 April 2026
+ 3 more changes with Pro
Obligations
What this law requires
Companies must submit information and make elections to HMRC electronically in relation to corporate interest restriction rules
All electronic filing and notification procedures for corporate interest restriction must comply with the updated procedures as of 1 April 2026
Companies must use the modernised electronic filing methods for submitting corporate interest restriction information to HMRC