Statutory Instruments
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(1) and now exercisable by them(2) and paragraph 3 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010(3).
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(4) 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(5) 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
2002 c. 23; section 135 was amended by paragraphs 94 and 95 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), section 93(1) to (3) of the Finance Act 2007 (c. 11), and S.I. 2011/1043.
The functions of the Commissioners of Inland Revenue under section 136 of the Finance Act 2002 were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference, howsoever expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs.
2010 c. 8; Schedule 7A was inserted by paragraph 2 of Schedule 5 to the Finance (No. 2) Act 2017 (c. 32).
See section 480 of the Taxation (International and Other Provisions) Act 2010 for the definition of “period of account”.