Statutory guidance

Notices under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010

Notices under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010 that have the force of law.

• From: HM Revenue & Customs
• Published: 25 August 2022

Documents

Force of law under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010

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Details

This notice has the force of law. It applies to all interest restriction returns (and revised returns) filed with HMRC on or after 1 October 2022, and contains details of information that must be included in the returns.

Published 25 August 2022