# The Corporate Interest Restriction (Electronic Communications) Regulations 2022

S.I. 2022/770 · made 6 July 2022 · revised to 1 April 2026

These Regulations require certain information relating to corporate interest restriction returns under Schedule 7A to the Taxation (International and Other Provisions) Act 2010 to be supplied to HMRC via electronic communications. The approved means of electronic communication will be specified in Commissioners’ directions under regulation 2(2). Information that is not supplied in the correct format will be taken not to have been provided.

Made under: Finance Act 2002 (Section 135, Section 136); Taxation (International and Other Provisions) Act 2010 (Schedule 7A paragraph 3)

PDFs: Printed copy https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/pdf/uksi_20220770_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/pdf/uksiem_20220770_en.pdf

## Introductory text

Corporation Tax
Made 6th July 2022
Laid before the House of Commons 7th July 2022
Coming into force 1st September 2022
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 135(1), (2)(a) and (e), (3)(a), (4)(a) and 136 of the Finance Act 2002 and now exercisable by them, and paragraph 3 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010.

## 1 Citation and commencement

These Regulations may be cited as the Corporate Interest Restriction (Electronic Communications) Regulations 2022 and come into force on 1st September 2022.

## 2 Requirement to submit information using electronic communications

(1) The following information must be submitted to an officer of Revenue and Customs by an approved means of electronic communication—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) an interest restriction return under paragraph 7 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010;
(d) a revised interest restriction return under paragraph 8 of that Schedule.
(2) In these Regulations “approved means of electronic communication” means any form or manner of electronic communication that is approved for the purposes of these Regulations by means of a specific or general direction given by the Commissioners.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) An interest restriction return, or a revised interest return, that does not meet the requirements of paragraph (1) is taken not to have been delivered.

## 3 Proof of delivery of information

(1) A ... return that is submitted using an approved means of electronic communication is presumed to have been delivered if an acknowledgement is issued by an official computer system.
(2) A ... return that is submitted using an approved means of electronic communication is presumed not to have been delivered if no acknowledgment is issued by an official computer system.
(3) In this regulation “official computer system” means a computer system maintained by or on behalf of the Commissioners—
(a) to send or receive information; or
(b) to process or store information.

## Signature

Justin Holliday
Myrtle Lloyd
Two of the Commissioners for Her Majesty’s Revenue and Customs

## Explanatory note

(This note is not part of the Regulations)
These Regulations require certain information relating to corporate interest restriction returns under Schedule 7A to the Taxation (International and Other Provisions) Act 2010 to be supplied to HMRC via electronic communications. The approved means of electronic communication will be specified in Commissioners’ directions under regulation 2(2). Information that is not supplied in the correct format will be taken not to have been provided.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2022/770 (the official version)
Page: https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.