TIOPA10/SCH7A/PARA20

The submission of an interest restriction return is only obligatory if a reporting company has been appointed, either by the group or by HMRC. A group that is not subject to interest restriction, for instance one whose aggregate net tax-interest expense (ANTIE) falls below the de minimis limit of £2m per annum, is not obliged to file a return or appoint a reporting company.

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