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  1. Home
  2. API Documentation
  3. Interest Restriction Return (IRR) API v1.0 (Beta)
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  • Overview
  • Support
  • Changelog
  • Versioning
  • Errors
  • Endpoints
    • Reporting Company
    • Return Submission
 

This version is in beta - expect some breaking changes.

Interest Restriction Return API

Available in SandboxYes
Sandbox base URLhttps://test-api.service.hmrc.gov.uk
Available in ProductionNo

Overview

The API in its current state supports the following functions:

  • Revoke an existing Reporting Company from submitting Interest Restriction Returns
  • Appoint a new Reporting Company for submitting Interest Restriction Returns
  • Submit an Interest Restriction Return (full)
  • Submit an Interest Restriction Return (abbreviated)

Support

  • Raise non-technical or platform-related issues with the Software Development Support Team (SDST).

  • Raise technical issues on the interest-restriction-return issues page

Changelog

You can find the change log on the interest-restriction-return wiki page.

Versioning

When an API changes in a way that is backwards-incompatible, we increase the version number of the API. See our reference guide for more on versioning.

Errors

We use standard HTTP status codes to show whether an API request succeeded or not. They are usually in the range:

  • 200 to 299 if it succeeded, including code 202 if it was accepted by an API that needs to wait for further action
  • 400 to 499 if it failed because of a client error by your application
  • 500 to 599 if it failed because of an error on our server

Errors specific to each API are shown in the Endpoints section, under Response. See our reference guide for more on errors.

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Endpoints

Reporting Company

These resources allow software packages to develop functionality that will:

  • Appoint a Reporting Company to act on behalf of the group and file the Interest Restriction Return
  • Revoke an existing Reporting Company to remove them from acting on behalf of the group

Reporting Company resources

/organisations/interest-restriction/reporting-company/appoint
Appoint a Reporting Company
POST

Request to appoint a Reporting Company that can submit Interest Restriction Returns

Authorisation

This endpoint is user-restricted and requires an Authorization header containing an OAuth 2.0 Bearer Token with the write:interest-restriction-return scope.

Request headers

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to use.


For example: application/vnd.hmrc.1.0+json
Content-Type
required

Specifies the format of the request body, which must be JSON.


For example: application/json
Authorization
required
An OAuth 2.0 Bearer Token with the write:interest-restriction-return scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention for other request headers which will become mandatory.

Request

Scenario: Appoint Reporting Company
{
  "agentDetails": {
    "agentActingOnBehalfOfCompany": true,
    "agentName": "AAgent"
  },
  "reportingCompany": {
    "companyName": "ACompany",
    "ctutr": "1123456789",
    "sameAsUltimateParent": true
  },
  "isReportingCompanyAppointingItself":false,
  "identityOfAppointingCompany": {
    "companyName": "BCompany",
    "ctutr": "9999999999"
  },
  "authorisingCompanies": [{
    "companyName": "CCompany",
    "utr": "5555555555"
  }],
  "accountingPeriod": {
    "startDate": "2018-11-01",
    "endDate": "2019-12-01"
  },
  "declaration": true
}
Request table
Name Description
agentDetails
object
required

Required. If the agent is acting on behalf of the reporting company then the agent's name should be provided

agentActingOnBehalfOfCompany
boolean
required
agentName
string
optional

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

reportingCompany
object
required

Required. The details of the reporting company

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

ctutr
string
required

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

sameAsUltimateParent
boolean
required

Indicate whether the reporting company is the same as the ultimate parent

authorisingCompanies
array
required

Required. The details of the authorising companies

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

utr
string
required

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

consenting
boolean
optional

Has the company consented to this return

isReportingCompanyAppointingItself
boolean
required
identityOfAppointingCompany
object
optional

Optional. The details of the appointing company

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

countryOfIncorporation
string
optional

List of ISO 3166-1 2 Alpha Country Codes

Limited to the following possible values:

AD
AE
AF
AG
AI
AL
AM
AN
AO
AQ
AR
AS
AT
AU
AW
AX
AZ
BA
BB
BD
BE
BF
BG
BH
BI
BJ
BM
BN
BO
BQ
BR
BS
BT
BV
BW
BY
BZ
CA
CC
CD
CF
CG
CH
CI
CK
CL
CM
CN
CO
CR
CS
CU
CV
CW
CX
CY
CZ
DD
DE
DJ
DK
DM
DO
DZ
EC
EE
EG
EH
ER
ES
ET
EU
FI
FJ
FK
FM
FO
FR
GA
GD
GE
GF
GG
GH
GI
GL
GM
GN
GP
GQ
GR
GS
GT
GU
GW
GY
HK
HM
HN
HR
HT
HU
ID
IE
IL
IM
IN
IO
IQ
IR
IS
IT
JE
JM
JO
JP
KE
KG
KH
KI
KM
KN
KP
KR
KW
KY
KZ
LA
LB
LC
LI
LK
LR
LS
LT
LU
LV
LY
MA
MC
MD
ME
MF
MG
MH
MK
ML
MM
MN
MO
MP
MQ
MR
MS
MT
MU
MV
MW
MX
MY
MZ
NA
NC
NE
NF
NG
NI
NL
NO
NP
NR
NT
NU
NZ
OM
PA
PE
PF
PG
PH
PK
PL
PM
PN
PR
PS
PT
PW
PY
QA
RE
RO
RS
RU
RW
SA
SB
SC
SD
SE
SG
SH
SI
SJ
SK
SL
SM
SN
SO
SR
SS
ST
SV
SX
SY
SZ
TC
TD
TF
TG
TH
TJ
TK
TL
TM
TN
TO
TP
TR
TT
TV
TW
TZ
UA
UG
UK
UM
UN
US
UY
UZ
VA
VC
VE
VG
VI
VN
VU
WF
WS
YE
YT
ZA
ZM
ZW
ctutr
string
optional

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

legalEntityIdentifier
string
optional

A Legal Entity Identifier (LEI); format is as per the ISO 17442 standard - 18 uppercase alphabetic or numeric characters followed by 2 numeric characters

Must conform to the regular expression ^[0-9A-Z]{18}[0-9]{2}$

ultimateParentCompany
object
optional

Details of the ultimate parent company

isUk
boolean
required

Required.

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

ctutr
string
optional

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

sautr
string
optional

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

knownAs
string
optional

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

countryOfIncorporation
string
optional

List of ISO 3166-1 2 Alpha Country Codes

Limited to the following possible values:

AD
AE
AF
AG
AI
AL
AM
AN
AO
AQ
AR
AS
AT
AU
AW
AX
AZ
BA
BB
BD
BE
BF
BG
BH
BI
BJ
BM
BN
BO
BQ
BR
BS
BT
BV
BW
BY
BZ
CA
CC
CD
CF
CG
CH
CI
CK
CL
CM
CN
CO
CR
CS
CU
CV
CW
CX
CY
CZ
DD
DE
DJ
DK
DM
DO
DZ
EC
EE
EG
EH
ER
ES
ET
EU
FI
FJ
FK
FM
FO
FR
GA
GD
GE
GF
GG
GH
GI
GL
GM
GN
GP
GQ
GR
GS
GT
GU
GW
GY
HK
HM
HN
HR
HT
HU
ID
IE
IL
IM
IN
IO
IQ
IR
IS
IT
JE
JM
JO
JP
KE
KG
KH
KI
KM
KN
KP
KR
KW
KY
KZ
LA
LB
LC
LI
LK
LR
LS
LT
LU
LV
LY
MA
MC
MD
ME
MF
MG
MH
MK
ML
MM
MN
MO
MP
MQ
MR
MS
MT
MU
MV
MW
MX
MY
MZ
NA
NC
NE
NF
NG
NI
NL
NO
NP
NR
NT
NU
NZ
OM
PA
PE
PF
PG
PH
PK
PL
PM
PN
PR
PS
PT
PW
PY
QA
RE
RO
RS
RU
RW
SA
SB
SC
SD
SE
SG
SH
SI
SJ
SK
SL
SM
SN
SO
SR
SS
ST
SV
SX
SY
SZ
TC
TD
TF
TG
TH
TJ
TK
TL
TM
TN
TO
TP
TR
TT
TV
TW
TZ
UA
UG
UK
UM
UN
US
UY
UZ
VA
VC
VE
VG
VI
VN
VU
WF
WS
YE
YT
ZA
ZM
ZW
legalEntityIdentifier
string
optional

A Legal Entity Identifier (LEI); format is as per the ISO 17442 standard - 18 uppercase alphabetic or numeric characters followed by 2 numeric characters

Must conform to the regular expression ^[0-9A-Z]{18}[0-9]{2}$

accountingPeriod
object
required

Required.

startDate
string
required

The start date of the accounting period

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

endDate
string
required

The end date of the accounting period

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

declaration
boolean
required

Declaration to confirm the listed companies constitute at least 50% of the eligible companies

Response

HTTP status: 200 (OK)

Typical response received
{
  "acknowledgementReference": "XAIRR00000012345678"
}
Response table
Name Description
acknowledgementReference
string
required
Close section
/organisations/interest-restriction/reporting-company/revoke
Revoke a Reporting Company
POST

Request to revoke a Reporting Company that can submit Interest Restriction Returns

Authorisation

This endpoint is user-restricted and requires an Authorization header containing an OAuth 2.0 Bearer Token with the write:interest-restriction-return scope.

Request headers

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to use.


For example: application/vnd.hmrc.1.0+json
Content-Type
required

Specifies the format of the request body, which must be JSON.


For example: application/json
Authorization
required
An OAuth 2.0 Bearer Token with the write:interest-restriction-return scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention for other request headers which will become mandatory.

Request

Scenario: Revoke Reporting Company
{
  "agentDetails": {
    "agentActingOnBehalfOfCompany": true,
    "agentName": "AAgent"
  },
  "reportingCompany": {
    "companyName": "ACompany",
    "ctutr": "1123456789",

    "sameAsUltimateParent": false
  },
  "isReportingCompanyRevokingItself":false,
  "companyMakingRevocation": {
    "companyName": "BCompany",
    "ctutr": "9999999999"
  },
  "ultimateParent": {
    "companyName": "CCompany",
    "isUk": true,
    "ctutr": "1123456789"
  },
  "authorisingCompanies": [{
    "companyName": "DCompany",
    "utr": "5555555555",
    "consenting": true

  }],
  "accountingPeriod": {
    "startDate": "2018-11-01",
    "endDate": "2019-12-01"
  },
  "declaration": true
}
Request table
Name Description
agentDetails
object
required

Required. If the agent is acting on behalf of the reporting company then the agent's name should be provided

agentActingOnBehalfOfCompany
boolean
required
agentName
string
optional

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

reportingCompany
object
required

Required. The details of the reporting company

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

ctutr
string
required

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

sameAsUltimateParent
boolean
required

Indicate whether the reporting company is the same as the ultimate parent

isReportingCompanyRevokingItself
boolean
required
companyMakingRevocation
object
optional

Optional. The details of the appointing company

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

countryOfIncorporation
string
optional

List of ISO 3166-1 2 Alpha Country Codes

Limited to the following possible values:

AD
AE
AF
AG
AI
AL
AM
AN
AO
AQ
AR
AS
AT
AU
AW
AX
AZ
BA
BB
BD
BE
BF
BG
BH
BI
BJ
BM
BN
BO
BQ
BR
BS
BT
BV
BW
BY
BZ
CA
CC
CD
CF
CG
CH
CI
CK
CL
CM
CN
CO
CR
CS
CU
CV
CW
CX
CY
CZ
DD
DE
DJ
DK
DM
DO
DZ
EC
EE
EG
EH
ER
ES
ET
EU
FI
FJ
FK
FM
FO
FR
GA
GD
GE
GF
GG
GH
GI
GL
GM
GN
GP
GQ
GR
GS
GT
GU
GW
GY
HK
HM
HN
HR
HT
HU
ID
IE
IL
IM
IN
IO
IQ
IR
IS
IT
JE
JM
JO
JP
KE
KG
KH
KI
KM
KN
KP
KR
KW
KY
KZ
LA
LB
LC
LI
LK
LR
LS
LT
LU
LV
LY
MA
MC
MD
ME
MF
MG
MH
MK
ML
MM
MN
MO
MP
MQ
MR
MS
MT
MU
MV
MW
MX
MY
MZ
NA
NC
NE
NF
NG
NI
NL
NO
NP
NR
NT
NU
NZ
OM
PA
PE
PF
PG
PH
PK
PL
PM
PN
PR
PS
PT
PW
PY
QA
RE
RO
RS
RU
RW
SA
SB
SC
SD
SE
SG
SH
SI
SJ
SK
SL
SM
SN
SO
SR
SS
ST
SV
SX
SY
SZ
TC
TD
TF
TG
TH
TJ
TK
TL
TM
TN
TO
TP
TR
TT
TV
TW
TZ
UA
UG
UK
UM
UN
US
UY
UZ
VA
VC
VE
VG
VI
VN
VU
WF
WS
YE
YT
ZA
ZM
ZW
ctutr
string
optional

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

legalEntityIdentifier
string
optional

A Legal Entity Identifier (LEI); format is as per the ISO 17442 standard - 18 uppercase alphabetic or numeric characters followed by 2 numeric characters

Must conform to the regular expression ^[0-9A-Z]{18}[0-9]{2}$

ultimateParent
object
optional

Details of the ultimate parent company

isUk
boolean
required

Required.

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

ctutr
string
optional

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

sautr
string
optional

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

knownAs
string
optional

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

countryOfIncorporation
string
optional

List of ISO 3166-1 2 Alpha Country Codes

Limited to the following possible values:

AD
AE
AF
AG
AI
AL
AM
AN
AO
AQ
AR
AS
AT
AU
AW
AX
AZ
BA
BB
BD
BE
BF
BG
BH
BI
BJ
BM
BN
BO
BQ
BR
BS
BT
BV
BW
BY
BZ
CA
CC
CD
CF
CG
CH
CI
CK
CL
CM
CN
CO
CR
CS
CU
CV
CW
CX
CY
CZ
DD
DE
DJ
DK
DM
DO
DZ
EC
EE
EG
EH
ER
ES
ET
EU
FI
FJ
FK
FM
FO
FR
GA
GD
GE
GF
GG
GH
GI
GL
GM
GN
GP
GQ
GR
GS
GT
GU
GW
GY
HK
HM
HN
HR
HT
HU
ID
IE
IL
IM
IN
IO
IQ
IR
IS
IT
JE
JM
JO
JP
KE
KG
KH
KI
KM
KN
KP
KR
KW
KY
KZ
LA
LB
LC
LI
LK
LR
LS
LT
LU
LV
LY
MA
MC
MD
ME
MF
MG
MH
MK
ML
MM
MN
MO
MP
MQ
MR
MS
MT
MU
MV
MW
MX
MY
MZ
NA
NC
NE
NF
NG
NI
NL
NO
NP
NR
NT
NU
NZ
OM
PA
PE
PF
PG
PH
PK
PL
PM
PN
PR
PS
PT
PW
PY
QA
RE
RO
RS
RU
RW
SA
SB
SC
SD
SE
SG
SH
SI
SJ
SK
SL
SM
SN
SO
SR
SS
ST
SV
SX
SY
SZ
TC
TD
TF
TG
TH
TJ
TK
TL
TM
TN
TO
TP
TR
TT
TV
TW
TZ
UA
UG
UK
UM
UN
US
UY
UZ
VA
VC
VE
VG
VI
VN
VU
WF
WS
YE
YT
ZA
ZM
ZW
legalEntityIdentifier
string
optional

A Legal Entity Identifier (LEI); format is as per the ISO 17442 standard - 18 uppercase alphabetic or numeric characters followed by 2 numeric characters

Must conform to the regular expression ^[0-9A-Z]{18}[0-9]{2}$

accountingPeriod
object
required

Required.

startDate
string
required

The start date of the accounting period

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

endDate
string
required

The end date of the accounting period

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

authorisingCompanies
array
required

Required. The details of the authorising companies

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

utr
string
required

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

consenting
boolean
optional

Has the company consented to this return

declaration
boolean
required

Declaration to confirm the listed companies constitute at least 50% of the eligible companies

Response

HTTP status: 200 (OK)

Typical response received
{
  "acknowledgementReference": "XAIRR00000012345678"
}
Response table
Name Description
acknowledgementReference
string
required
Close section

Return Submission

These resources allow software packages to develop functionality that will:

  • Allow an appointed Reporting Company to submit a Full Interest Restriction Return
  • Allow an appointed Reporting Company to submit an Abbreviated Interest Restriction Return

Return Submission resources

/organisations/interest-restriction/return/full
Post a Full Interest Restriction Return
POST

To submit a Full IRR

Authorisation

This endpoint is user-restricted and requires an Authorization header containing an OAuth 2.0 Bearer Token with the write:interest-restriction-return scope.

Request headers

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to use.


For example: application/vnd.hmrc.1.0+json
Content-Type
required

Specifies the format of the request body, which must be JSON.


For example: application/json
Authorization
required
An OAuth 2.0 Bearer Token with the write:interest-restriction-return scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention for other request headers which will become mandatory.

Request

Scenario: Submit a full IRR
{
  "appointedReportingCompany": true,
  "agentDetails": {
    "agentActingOnBehalfOfCompany": true,
    "agentName": "some agent"
  },
  "reportingCompany": {
    "companyName": "Company Name ltd",
    "ctutr": "1123456789",
    "sameAsUltimateParent": false
  },
  "parentCompany": {
    "ultimateParent": {
      "companyName": "Company Name ltd",
      "isUk": true,
      "ctutr": "1123456789"
    }
  },
  "publicInfrastructure": true,
  "groupCompanyDetails": {
    "totalCompanies": 1,
    "accountingPeriod": {
      "startDate": "2019-02-18",
      "endDate": "2020-08-17"
    }
  },
  "submissionType": "revised",
  "revisedReturnDetails": "some details",
  "groupLevelElections": {
    "groupRatio": {
      "isElected": true,
      "groupEBITDAChargeableGains": true,
      "groupRatioBlended": {
        "isElected": true,
        "investorGroups": [{
          "groupName": "some investor group",
          "elections": ["groupRatioBlended", "groupEBITDA", "interestAllowanceAlternativeCalculation", "interestAllowanceNonConsolidatedInvestment", "interestAllowanceConsolidatedPartnership"]
        }, {
          "groupName": "some investor group",
          "elections": ["interestAllowanceAlternativeCalculation", "interestAllowanceNonConsolidatedInvestment", "interestAllowanceConsolidatedPartnership"]
        }]
      }
    },
    "interestAllowanceAlternativeCalculation": true,
    "interestAllowanceNonConsolidatedInvestment": {
      "isElected": true,
      "nonConsolidatedInvestments": [{
        "investmentName": "some Investment"
      }]
    },
    "interestAllowanceConsolidatedPartnership": {
      "isElected": true,
      "consolidatedPartnerships": [{
        "partnershipName": "some partner",
        "sautr": "1234567890"
      }]
    }
  },
  "ukCompanies": [{
    "companyName": "Company Name ltd",
    "utr": "1123456789",
    "consenting": true,
    "qicElection": true,
    "netTaxInterestExpense": 0,
    "netTaxInterestIncome": 50,
    "taxEBITDA": 5,
    "allocatedReactivations": {
      "currentPeriodReactivation": 2
    }
  }, {
    "companyName": "Company Name ltd",
    "utr": "1123456789",
    "consenting": true,
    "qicElection": true,
    "netTaxInterestExpense": 0,
    "netTaxInterestIncome": 50,
    "taxEBITDA": 5,
    "allocatedReactivations": {
      "currentPeriodReactivation": 2
    }
  }],
  "numberOfUkCompanies": 2,
  "aggregateNetTaxInterestExpense": 20,
  "aggregateTaxEBITDA": 5,
  "aggregateAllocatedRestrictions": 6,
  "aggregateAllocatedReactivations": 2,
  "angie": 1.11,
  "returnContainsEstimates": true,
  "groupSubjectToInterestRestrictions": false,
  "groupSubjectToInterestReactivation": true,
  "totalReactivation": 4,
  "totalRestrictions": 0,
  "groupLevelAmount": {
    "interestReactivationCap": 300,
    "interestAllowanceBroughtForward": 3,
    "interestAllowanceForPeriod": 4,
    "interestCapacityForPeriod": 5
  },
  "adjustedGroupInterest": {
    "qngie": 100,
    "groupEBITDA": 200,
    "groupRatio": 50
  }
}
Request table
Name Description
appointedReportingCompany
boolean
required
agentDetails
object
required

Required. If the agent is acting on behalf of the reporting company then the agent's name should be provided

agentActingOnBehalfOfCompany
boolean
required
agentName
string
optional

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

reportingCompany
object
required

Required. The details of the reporting company

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

ctutr
string
required

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

sameAsUltimateParent
boolean
required

Indicate whether the reporting company is the same as the ultimate parent

parentCompany
object
optional

Details of the parent company, this can be either an ultimate parent company or a deemed parent

Limited to the following possible values:

publicInfrastructure
boolean
required

Indicate if any of the companies has made a qualifying infrastructure company (QIC) election

groupCompanyDetails
object
required

Required. Details of the group company.

totalCompanies
integer
required

Total number of companies within the worldwide group

accountingPeriod
object
required

The worldwide groups accounting period

startDate
string
required

The start date of the accounting period

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

endDate
string
required

The end date of the accounting period

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

submissionType
string
required

Indicate whether this is the first (original) return or an amended (revised) return

Limited to the following possible values:

original
revised
revisedReturnDetails
string
optional

Must conform to the regular expression ^[ -~¢-¥©®±×÷‐₠-₿−-∝≈≠≣-≥]{1,5000}$

angie
number
optional

Adjusted Net Group-Interest Expense (ANGIE) amount

returnContainsEstimates
boolean
required

Indicator for whether the return contains figures which are estimated

groupEstimateReason
string
optional

Must conform to the regular expression ^[ -~¢-¥©®±×÷‐₠-₿−-∝≈≠≣-≥]{1,10000}$

companiesEstimateReason
string
optional

Must conform to the regular expression ^[ -~¢-¥©®±×÷‐₠-₿−-∝≈≠≣-≥]{1,10000}$

groupSubjectToInterestRestrictions
boolean
required

Indicator for whether the group is subject to interest restrictions

groupSubjectToInterestReactivation
boolean
required

Indicator for whether the group is subject to interest reactivations

revisedReturnDifferences
string
optional

Must conform to the regular expression ^[ -~¢-¥©®±×÷‐₠-₿−-∝≈≠≣-≥]{1,5000}$

groupLevelElections
object
required

Details of the calculation elections made by the group

groupRatio
object
required

Required.

isElected
boolean
required

Indicate if the group has elected to use the group ratio calculation. If this is false then fixed ratio is used

groupRatioBlended
object
optional

Optional.

isElected
boolean
required

Indicate if the group has elected to use the group ratio blended calculation. Can only be elected if group ratio is elected

investorGroups
array
optional

List the investor groups to which the group ratio blended election relates. Can only be supplied if group ratio blended is elected

groupName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

elections
array
optional

The elections made by this investor group

Limited to the following possible values:

groupRatioBlended
groupEBITDA
interestAllowanceAlternativeCalculation
interestAllowanceNonConsolidatedInvestment
interestAllowanceConsolidatedPartnership
groupEBITDAChargeableGains
boolean
optional

Indicate if the group has elected to use the group EBITDA chargeable gains election. Can only be elected if group ratio is elected

interestAllowanceAlternativeCalculation
boolean
required

Indicate if the group has elected to use the Interest Allowance Alternative Calculation election

interestAllowanceNonConsolidatedInvestment
object
required

Required.

isElected
boolean
required

Indicate if the group has elected to use the Interest Allowance Non-Consolidated Investment election

nonConsolidatedInvestments
array
optional

List the investors

investmentName
string
required

Investment name

Must conform to the regular expression ^[ -~¢-¥©®±×÷‐₠-₿−-∝≈≠≣-≥]{1,5000}$

interestAllowanceConsolidatedPartnership
object
required

Required.

isElected
boolean
required

Indicate if the group has elected to use the Interest Allowance Consolidated Partnership election

consolidatedPartnerships
array
optional

List the partnerships

partnershipName
string
required

Partnership name

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

sautr
string
optional

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

ukCompanies
array
required

Details of all the UK Companies which form part of the group

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

utr
string
required

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

consenting
boolean
required

Indicate whether the reporting company is the same as the ultimate parent

qicElection
boolean
required

Indicate whether the UK Company participated in a QIC election

netTaxInterestExpense
number
required

The Net Tax Interest Expense amount

netTaxInterestIncome
number
required

The Net Tax Interest Income amount

allocatedRestrictions
object
optional
ap1EndDate
string
required

End date for the first Accounting Period apportioned dissallowances

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

ap2EndDate
string
optional

End date for the second Accounting Period apportioned dissallowances, if applicable. If supplied must be after ap1EndDate

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

ap3EndDate
string
optional

End date for the third Accounting Period apportioned dissallowances, if applicable. If supplied must be after ap2EndDate

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

disallowanceAp1
number
optional

Amount for the first Accounting Period apportioned dissallowances, must be supplied if ap1EndDate is supplied

disallowanceAp2
number
optional

Amount for the second Accounting Period apportioned dissallowances, must be supplied if ap2EndDate is supplied

disallowanceAp3
number
optional

Amount for the third Accounting Period apportioned dissallowances, must be supplied if ap3EndDate is supplied

totalDisallowances
number
required

Total of disallowanceAp1, disallowanceAp2 and disallowanceAp3

allocatedReactivations
object
optional
currentPeriodReactivation
number
required

Amount being reactivated for current period of account

taxEBITDA
number
required

Earnings Before Interest, Tax, Depreciation and Amortization (EBITDA) amount

groupLevelAmount
object
required

Group level amounts

interestReactivationCap
number
required

Interest Reactivation Cap

interestAllowanceBroughtForward
number
required

Interest Allowance Brought Forward

interestAllowanceForPeriod
number
required

Interest Allowance used for this period

interestCapacityForPeriod
number
required

Interest Capacity for period to carry forward for future period

adjustedGroupInterest
object
optional

Optional.

qngie
number
required

Qualifying Net Group-Interest Expense (QNGIE) amount

groupEBITDA
number
required

Earnings Before Interest, Tax, Depreciation and Amortization (EBITDA) amount

groupRatio
number
required

Percentage figure, capped at 100%. Should be calculated as the QNGIE divided by the EBITDA, if negative result then set to 100%

totalReactivation
number
required

Total of all allocated reactivations for each UK company

totalRestrictions
number
required

Total of all allocated restrictions for each UK company

Response

HTTP status: 200 (OK)

Typical response received
{
  "acknowledgementReference": "XAIRR00000012345678"
}
Response table
Name Description
acknowledgementReference
string
required
Close section
/organisations/interest-restriction/return/abbreviated
Abbreviated Return
POST

Request to submit an Abbreviated return for an Interest Restriction Return

Authorisation

This endpoint is user-restricted and requires an Authorization header containing an OAuth 2.0 Bearer Token with the write:interest-restriction-return scope.

Request headers

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to use.


For example: application/vnd.hmrc.1.0+json
Content-Type
required

Specifies the format of the request body, which must be JSON.


For example: application/json
Authorization
required
An OAuth 2.0 Bearer Token with the write:interest-restriction-return scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention for other request headers which will become mandatory.

Request

Scenario: Abbreviated Return
{
  "appointedReportingCompany" : true,
  "agentDetails" : {
    "agentActingOnBehalfOfCompany" : true,
    "agentName" : "AAgent"
  },
  "reportingCompany" : {
    "companyName" : "ACompany",
    "ctutr" : "1123456789",
    "sameAsUltimateParent" : false
  },
  "parentCompany" : {
    "ultimateParent" : {
      "companyName" : "BCompany",
      "isUk": true,
      "ctutr" : "9999999999"
    }
  },
  "publicInfrastructure" : true,
  "groupCompanyDetails" : {
    "totalCompanies" : 1,
    "accountingPeriod" : {
      "startDate" : "2018-07-27",
      "endDate" : "2020-01-26"
    }
  },
  "submissionType" : "revised",
  "revisedReturnDetails" : "Reason for revision",
  "groupLevelElections" : {
    "groupRatio" : {
      "isElected" : true,
      "groupEBITDAChargeableGains" : true,
      "groupRatioBlended" : {
        "isElected" : true,
        "investorGroups" : [{
          "groupName" : "AInvestor"
        },
          {
            "groupName" : "BInvestor"
          },
          {
            "groupName" : "CInvestor"
          }]
      }
    },
    "interestAllowanceAlternativeCalculation" : true,
    "interestAllowanceNonConsolidatedInvestment" : {
      "isElected" : true,
      "nonConsolidatedInvestments" : [{
        "investmentName" : "AInvestment"
      },
        {
          "investmentName" : "BInvestment"
        }]
    },
    "interestAllowanceConsolidatedPartnership" : {
      "isElected" : true,
      "consolidatedPartnerships" : [{
        "partnershipName" : "APartnership",
        "sautr" : "1234567890"
      },
        {
          "partnershipName" : "BPartnership",
          "sautr" : "1111111111"
        }]
    }
  },
  "ukCompanies" : [{
    "companyName" : "ACompany",
    "utr" : "1123456789",
    "consenting" : true,
    "qicElection" : false
  },
    {
      "companyName" : "BCompany",
      "utr" : "9999999999",
      "consenting" : true,
      "qicElection" : false
    },
    {
      "companyName" : "CCompany",
      "utr" : "2222222222",
      "consenting" : false,
      "qicElection" : true
    }]
}
Request table
Name Description
appointedReportingCompany
boolean
required
agentDetails
object
required

If an Agent is submitting this return on behalf of the reporting company and group details are supplied here

agentActingOnBehalfOfCompany
boolean
required
agentName
string
optional

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

reportingCompany
object
required

Required. The details of the reporting company

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

ctutr
string
required

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

sameAsUltimateParent
boolean
required

Indicate whether the reporting company is the same as the ultimate parent

parentCompany
object
optional

Details of the parent company, this can be either an ultimate parent company or a deemed parent

Limited to the following possible values:

publicInfrastructure
boolean
required

Indicate if any of the companies has made a qualifying infrastructure company (QIC) election

groupCompanyDetails
object
required

Required. Details of the group company.

totalCompanies
integer
required

Total number of companies within the worldwide group

accountingPeriod
object
required

The worldwide groups accounting period

startDate
string
required

The start date of the accounting period

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

endDate
string
required

The end date of the accounting period

Must conform to the regular expression ^(((19|20)([2468][048]|[13579][26]|0[48])|2000)[-]02[-]29|((19|20)[0-9]{2}[-](0[469]|11)[-](0[1-9]|1[0-9]|2[0-9]|30)|(19|20)[0-9]{2}[-](0[13578]|1[02])[-](0[1-9]|[12][0-9]|3[01])|(19|20)[0-9]{2}[-]02[-](0[1-9]|1[0-9]|2[0-8])))$

submissionType
string
required

Indicate whether this is the first (original) return or an amended (revised) return

Limited to the following possible values:

original
revised
revisedReturnDetails
string
optional

Must conform to the regular expression ^[ -~¢-¥©®±×÷‐₠-₿−-∝≈≠≣-≥]{1,5000}$

angie
number
optional

Adjusted net group interest expense

ukCompanies
array
required

Details of all the UK Companies which form part of the group

companyName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

utr
string
required

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

consenting
boolean
required

Indicate whether the reporting company is the same as the ultimate parent

qicElection
boolean
required

Indicate whether the UK Company participated in a QIC election

groupLevelElections
object
optional

Details of the calculation elections made by the group

groupRatio
object
required

Required.

isElected
boolean
required

Indicate if the group has elected to use the group ratio calculation. If this is false then fixed ratio is used

groupRatioBlended
object
optional

Optional.

isElected
boolean
required

Indicate if the group has elected to use the group ratio blended calculation. Can only be elected if group ratio is elected

investorGroups
array
optional

List the investor groups to which the group ratio blended election relates. Can only be supplied if group ratio blended is elected

groupName
string
required

Allow Unicode blocks Basic Latin (Space to Tilde), printable Latin-1 Supplement (¡ to ÿ), and all of Latin Extended-A and Latin Extended-B and IP Extensions (Ā to ʯ), all the Latin Extended Additional characters (Ḁ to ỿ), General Punctuation characters Hyphen to Horizontal Bar (‐ to ―), General Punctuation characters (‘ to ‟), Currency Symbol characters (₠ to ₿), Letterlike Symbols Å and K

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

elections
array
optional

The elections made by this investor group

Limited to the following possible values:

groupRatioBlended
groupEBITDA
interestAllowanceAlternativeCalculation
interestAllowanceNonConsolidatedInvestment
interestAllowanceConsolidatedPartnership
groupEBITDAChargeableGains
boolean
optional

Indicate if the group has elected to use the group EBITDA chargeable gains election. Can only be elected if group ratio is elected

interestAllowanceAlternativeCalculation
boolean
required

Indicate if the group has elected to use the Interest Allowance Alternative Calculation election

interestAllowanceNonConsolidatedInvestment
object
required

Required.

isElected
boolean
required

Indicate if the group has elected to use the Interest Allowance Non-Consolidated Investment election

nonConsolidatedInvestments
array
optional

List the investors

investmentName
string
required

Investment name

Must conform to the regular expression ^[ -~¢-¥©®±×÷‐₠-₿−-∝≈≠≣-≥]{1,5000}$

interestAllowanceConsolidatedPartnership
object
required

Required.

isElected
boolean
required

Indicate if the group has elected to use the Interest Allowance Consolidated Partnership election

consolidatedPartnerships
array
optional

List the partnerships

partnershipName
string
required

Partnership name

Must conform to the regular expression ^[ -~¡-ÿĀ-ʯḀ-ỿ‐-―‘-‟₠-₿ÅK]{1,160}$

sautr
string
optional

A UTR of 10 numeric characters

Must conform to the regular expression ^[0-9]{10}$

Response

HTTP status: 200 (OK)

Typical response received
{
  "acknowledgementReference": "XAIRR00000012345678"
}
Response table
Name Description
acknowledgementReference
string
required
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