This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Banking Manual

Banking surcharge: surcharge allowance: group allowance allocation statement – time limits

The group allowance allocation statement has to be received by HMRC within 12 months of the end of the accounting period to which it relates or at such later time if HMRC permit.

Time limit for submitting original Group Allowance Allocation Statement  CTA10/S269DG(4) & (5)

The group allowance allocation statement must be received by HMRC within 12 months of the end of the nominated company’s accounting period or at a later time if HMRC permit.

Time limit for submitting revised Group Allowance Allocation Statement  CTA10/S269DH(4) & (5)

The nominated company may submit a revised group allowance allocation statement at any time up to the latest of the following dates

  • 36 months after end of the nominated company’s accounting period
  • 30 days after completing an enquiry into the return of one of the banking company’s included on the group allowance allocation statement
  • 30 days after issuing  a notice of amendment in respect of an enquiry into the return of one of the banking company’s included on the group allowance allocation statement
  • 30 days after any appeal against such an amendment is finally determined

or such later time if HMRC permit.