HMRC is in the process of moving its guidance on the corporate interest restriction into the Corporate Finance Manual.
HMRC is in the process of moving its guidance on the corporate interest restriction into the Corporate Finance Manual. The corporate interest restriction was introduced by the Finance (No 2) Act 2017 with effect from 1 April 2017. Many of the new Corporate Finance Manual headings are in place but while the migration is in progress some of the underlying text is missing. There is a message on the first page (CFM95000) explaining that this is a work in progress and that this message will be removed once the migration is complete. In the meantime the previous version of the guidance is still available .
HMRC is in the process of moving its guidance on the corporate interest restriction into the Corporate Finance Manual.
HMRC is in the process of moving its guidance on the corporate interest restriction into the Corporate Finance Manual. The corporate interest restriction was introduced by the Finance (No 2) Act 2017 with effect from 1 April 2017. Many of the new Corporate Finance Manual headings are in place but while the migration is in progress some of the underlying text is missing. There is a message on the first page (CFM95000) explaining that this is a work in progress and that this message will be removed once the migration is complete. In the meantime the previous version of the guidance is still available .
