Corporation Tax IRR - Full Interest Restriction Return Data

Accounting Period Start Date 16/09/ Accounting Period End Date 15/10/
User Own File Ref. FIRRDemo1    
Reporting Company Details
Is Reporting company appointed? Yes Name of the Reporting Company Demo Company Ltd.
Reporting company's Corporation Tax UTR 74156874511 Is Reporting company same as ultimate parent? No
Agent Details
Is an Agent Acting On Behalf Of Company Yes Agent Name Robert Redford
Ultimate Parent Company
Name of the ultimate parent company Demo Parent 1 Ultimate parent's Corporation Tax UTR 8945460784
Is ultimate parent company a UK company Yes Legal Entity Identifier (LEI) AYCKRWFSKVNXLHKFBV19
Adjusted net group-interest expense (ANGIE) amount 1.11 Indicate if the return contains estimated figures No
Reasons for group level figures being estimated   Indicate if the group has an interest restriction No
Indicate if the group has a reactivation Yes Total restrictions 0.0
Total reactivations 4.0 Group level amounts Interest reactivation cap 300.0
Interest allowance brought forward 3.0 Amount of interest allowance used for the period of account 4.0
Amount of interest capacity for the period of account to carry forward 5.0 Amount of adjusted group interest QNGIE 100.0
Amount of earnings before interest, tax, depreciation and amortisation (EBITDA) for the group 200.0 QNGIE divided by the group-EBITDA 50.0
Group Company Details
Submission Type Revised Revised Return Details Description Modified ANGIU amount
Group Level Elections
Indicate if the group wants to use the group ratio calculation Yes Indicate if the group also elects to use a blended group ratio calculation Yes Indicate if the group elects to use group-EBITDA chargeable gains election Yes
Indicate if the group has an active group-EBITDA chargeable gains election No Indicate if the group elects interest allowance alternative calculation Yes Indicate if the group has an active interest allowance alternative calculation election No
Indicate whether the group elects to include interest allowance non-consolidated investments Yes Indicate if the group elects interest allowance consolidated partnership Yes Indicate if the group has an active interest allowance consolidated partnership election No
Non-Consolidated investments
Investment Name 1 Shares Investment
Investment Name 2 Bank investment
Investment Name 3 Bonds Investment
Investment Name 4 House - Property Investment
Investment Name 5 Stocks Investment
Investment Name 6 Books Investment
Investment Name 7 Gold Investment
Investment Name 8 Annuities Investment
Investment Name 9 Insurance Investment
Investment Name 10 Educational Invetment
Consolidated investments
Partnership Name 1 Partnership 1 Partnership SA UTR 1 4101453841
Partnership Name 2 Partnership 2 Partnership SA UTR 2 9232342620
Partnership Name 3 Partnership 3 Partnership SA UTR 3 5102324512
Partnership Name 4 Partnership 4 Partnership SA UTR 4 4162318612
Partnership Name 5 Partnership 5 Partnership SA UTR 5 6354208512
Partnership Name 6 Partnership 6 Partnership SA UTR 6 2935708886
Partnership Name 7 Partnership 7 Partnership SA UTR 7 5132135402
Partnership Name 8 Partnership 8 Partnership SA UTR 8 7132023511
Partnership Name 9 Partnership 9 Partnership SA UTR 9 4210134678
Partnership Name 10 Partnership 10 Partnership SA UTR 10 8210141656