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Help with sharing group structure information — GfC17

Find out about best practice for sharing group structure information with HMRC to avoid misunderstandings and save time and resource.

From:
HM Revenue & Customs
Published
9 February 2026

Documents

Help with sharing group structure information

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Appendix A — standard shapes and symbols

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Appendix B — practical examples

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Details

Why this matters to you

These Guidelines for Compliance (GfC) are to help UK businesses share information about their group structure and transactions with HMRC. Sharing group structure and transactions aids in understanding of the UK tax consequences for corporation tax, VAT and custom duty. 

They are not mandatory, and businesses are encouraged to use information that is already available.

They aim to help business avoid misunderstandings and save time and resource as well as supporting collaborative working.

These guidelines:

  • highlight when we would like customers to share information about their group structure and transactions

  • detail the key information we need to understand your group or transaction

  • clarify which shapes and symbols to use

  • set out how to deal with hybridity and complex group structures

Updates to this page

Published 9 February 2026

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