
1 
These Regulations may be cited as the Corporate Interest Restriction (Electronic Communications) Regulations 2022 and come into force on 1st September 2022.
2 

(1) The following information must be submitted to an officer of Revenue and Customs by an approved means of electronic communication—
(a) a notice appointing a reporting company under paragraph 1 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010;
(b) a notice revoking the appointment of a reporting company under paragraph 2 of that Schedule;
(c) an interest restriction return under paragraph 7 of that Schedule;
(d) a revised interest restriction return under paragraph 8 of that Schedule.
(2) In these Regulations “approved means of electronic communication” means any form or manner of electronic communication that is approved for the purposes of these Regulations by means of a specific or general direction given by the Commissioners.
(3) A notice appointing a reporting company, or revoking such an appointment, that does not meet the requirements of paragraph (1) is of no effect.
(4) An interest restriction return, or a revised interest return, that does not meet the requirements of paragraph (1) is taken not to have been delivered.
3 

(1) A notice or return that is submitted using an approved means of electronic communication is presumed to have been delivered if an acknowledgement is issued by an official computer system.
(2) A notice or return that is submitted using an approved means of electronic communication is presumed not to have been delivered if no acknowledgment is issued by an official computer system.
(3) In this regulation “official computer system” means a computer system maintained by or on behalf of the Commissioners—
(a) to send or receive information; or
(b) to process or store information.
Justin Holliday
Myrtle Lloyd
Two of the Commissioners for Her Majesty’s Revenue and Customs 
