HMRC has issued Directions, made under the power in reg 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations, SI 2022/770, setting out the approved electronic filing methods which must be used from 1 September 2022 to submit the following:
appointment of a reporting company;
revocation of an existing reporting company;
interest restriction returns; and
revised interest restriction returns.
The directions say that the information must be submitted either using commercial software designed for the particular purpose (and listed on the CIR pages on gov.uk), or using the filing product provided by HMRC on gov.uk. It is not currently clear if or where that software is listed or which filing product HMRC has in mind. For example, HMRC guidance links to its online tool for appointing a reporting company, but this would not be the ‘filing product’ for other purposes.
HMRC’s list of ‘application programming interfaces’ (usually know as APIs) for CIR are available on its developer pages, and its template for appointing a reporting company online is linked to from HMRC’s main interest restriction guidance.
HMRC has issued Directions, made under the power in reg 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations, SI 2022/770, setting out the approved electronic filing methods which must be used from 1 September 2022 to submit the following:
appointment of a reporting company;
revocation of an existing reporting company;
interest restriction returns; and
revised interest restriction returns.
The directions say that the information must be submitted either using commercial software designed for the particular purpose (and listed on the CIR pages on gov.uk), or using the filing product provided by HMRC on gov.uk. It is not currently clear if or where that software is listed or which filing product HMRC has in mind. For example, HMRC guidance links to its online tool for appointing a reporting company, but this would not be the ‘filing product’ for other purposes.
HMRC’s list of ‘application programming interfaces’ (usually know as APIs) for CIR are available on its developer pages, and its template for appointing a reporting company online is linked to from HMRC’s main interest restriction guidance.
