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  1. Home
  2. Business and industry
HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents
  2. CFM95000

CFM95200 - Interest restriction: core rules

  1. CFM95210
    Summary of the rules - the company and the group
  2. CFM95220
    Interest capacity, allowances and disallowances
  3. CFM95230
    »Ê¹ÚÌåÓýapp fixed ratio method
  4. CFM95240
    »Ê¹ÚÌåÓýapp group ratio method
  5. CFM95250
    Carry forward and reactivations
  6. CFM95260
    Special rules
  7. CFM95270
    Transitional Rules
  8. CFM95280
    Administration
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