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Beta This part of GOV.UK is being rebuilt � find out what beta means

  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
  3. CFM98400

CFM98890 - Interest restriction: administration: record retention and information powers

  1. CFM98900
    Administration: record retention and information powers: duty to keep and preserve records
  2. CFM98910
    Administration: record retention and information powers: introduction
  3. CFM98920
    Administration: record retention and information powers: powers relating to members of worldwide group
  4. CFM98930
    Administration: record retention and information powers: third party information powers
  5. CFM98940
    Administration: record retention and information powers: limitation of powers when enquiry is currently opened into a filed return
  6. CFM98950
    Administration: record retention and information powers: meaning of "checking an interest restriction return"
  7. CFM98960
    Administration: record retention and information powers: appeals against information notices
  8. CFM98970
    Administration: record retention and information powers: general information powers and interest restriction information powers
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