Part 2 Contents of interest restriction returnF1

United Kingdom

1. Elections
2. Group ratio election
3. Group ratio (blended) election
4. Group-EBITDA (chargeable gains) election
5. Interest allowance (alternative calculation) election
6. Interest allowance (non-consolidated investment) election
7. Interest allowance (consolidated partnerships) election
8. Abbreviated return election
9. Required contents of interest restriction return: full returns and abbreviated returns
10. Statement of calculations
11. Statement of allocated interest restrictions
12. A company's pro-rata share of the total disallowed amount
13. Accounting period's pro-rata share of the total disallowed amount
14. Statement of allocated interest reactivations
15. “Amount available for reactivation” of company in period of account of group
16. Estimated information in statements
17. Correction of return by officer of Revenue and Customs
18. Penalty for failure to deliver return
19. Penalty for incorrect or uncorrected return
20. Meaning of “deliberate inaccuracy that is concealed” and discovering inaccuracy after return submitted
21. Inaccuracy in return attributable to another company
22. Reductions in amount of penalty for disclosure or special circumstances
23. Assessment, payment and enforcement of penalty
24. Right to appeal against penalty or its amount
25. Procedure on appeal
26. Payments between companies in respect of penalties