The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026

These Regulations amend the Corporate Interest Restriction (Electronic Communications) Regulations 2022 (“the 2022 Regulations”). The 2022 Regulations make provision for certain notices and returns relating to the corporate interest restriction to be sent to HMRC via an approved method of electronic communication. These Regulations make consequential amendments to the administration of the corporate interest restriction following the amendments to Schedule 7A to the Taxation (International and Other Provisions) Act 2010 made by section 61 of Part 1 of the Finance Act 2026 (c. 11). Those amendments remove the requirement for a worldwide group to make appointments or revocations of their reporting company by notice to His Majesty’s Revenue and Customs with effect for periods of account ending on or after 31st March 2026.