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v1

latestOpenAPI 3.0.32026-07-13846385.2 KB
Return Submission

Validate a Full Interest Restriction Return

Validates the payload for a Full Interest Restriction Return without submitting the return

post/organisations/interest-restriction/return/full/validate

Headers

Accept'application/vnd.hmrc.1.0+json' required

Specifies the response format and the version of the API to be used.

Content-Type'application/json' required

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

Authorizationstring required
Example:Bearer bb7fed3fe10dd235a2ccda3d50fb

An OAuth 2.0 Bearer Token with the write:interest-restriction-return scope.

Request body

appointedReportingCompanyboolean required

Indicate if reporting company appointed

submissionType'original' | 'revised' required

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

revisedReturnDetailsstring

What information has been revised since the original return

angienumber required

Adjusted net group-interest expense (ANGIE) amount

returnContainsEstimatesboolean required

Indicate if the return contains estimated figures

groupEstimateReasonstring

Reasons for group level figures being estimated

groupSubjectToInterestRestrictionsboolean required

Indicate if the group has an interest restriction

groupSubjectToInterestReactivationboolean required

Indicate if the group has a reactivation

totalRestrictionsnumber required

Total of all allocated restrictions for each UK company

declarationboolean required

Statement to confirm the truth of the information given

Example request

{
  "parentCompany": {
    "ultimateParent": {
      "countryOfIncorporation": "US"
    },
    "deemedParent": [
      {
        "countryOfIncorporation": "US"
      }
    ]
  }
}

Response

No Content