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HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
14 November 2025 - See all updates

CFM97600 - Interest restriction: charities

This guidance applies for accounting periods beginning before 1 April 2023. For accounting periods beginning on or after 1 April 2023, TIOPA10/S382(1A) applies to exclude finance costs incurred by charities from the scope of tax-interest expense amounts.

  1. CFM97610
    Charities: introduction
  2. CFM97620
    Charities: companies with exempt charitable trade profits
  3. CFM97630
    Charities: companies with exempt property income
  4. CFM97640
    Charities: group figures
  5. CFM97650
    Charities: example