uksi/2026/352 — The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026

2026 No. 352 CORPORATION TAX The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 Made 25th March 2026 Laid before the House of Commons 26th March 2026 Coming into force 1st April 2026 The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 135(1), (2)(a) and (e), (3)(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 . Citation, commencement and effect 1 1 These Regulations may be cited as the Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 and come into force on 1st April 2026. 2 These Regulations have effect for periods of account ending on or after 31st March 2026. Amendment of the Corporate Interest Restriction (Electronic Communications) Regulations 2022 2 1 The Corporate Interest Restriction (Electronic Communications) Regulations 2022 are amended as follows. 2 In regulation 2 (requirement to submit information using electronic communications)— a in paragraph (1)— i omit sub-paragraphs (a) and (b); ii in sub-paragraph (c), for “that Schedule” substitute “Schedule 7A to the Taxation (International and Other Provisions) Act 2010” ; b omit paragraph (3). 3 In regulation 3 (proof of delivery of information)— a in paragraph (1), omit “notice or” ; b in paragraph (2), omit “notice or” . Daljit Rehal Jonathan Athow Two of the Commissioners for His Majesty's Revenue and Customs 25th March 2026 Explanatory Note (This note is not part of the Regulations) 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. A Tax Information and Impact Note covering this instrument was published on 26th November 2025 alongside the Budget 2025 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins . It remains an accurate summary of the impacts that apply to this instrument.