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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Groups & consortia: group relief: Contents

This chapter applies for accounting periods ending on or after 1 April 1998

  1. CTM80105
    Structural outline
  2. CTM80110
    What can be transferred between group members?
  3. CTM80115
    Meaning of trading loss
  4. CTM80120
    Meaning of excess capital allowances
  5. CTM80125
    Meaning of deficits on non-trading loan relationships
  6. CTM80130
    Meaning of qualifying charitable donations
  7. CTM80135
    Meaning of UK property business loss
  8. CTM80140
    Meaning of excess management expenses
  9. CTM80141
    Meaning of non-trading losses on intangible fixed assets
  10. CTM80142
    Special rules that apply to “relevant amounts”
  11. CTM80143
    Order of relief for amounts which can be surrendered
  12. CTM80145
    Claims for relief
  13. CTM80150
    Which companies may claim and surrender group relief?
  14. CTM80151
    The group relationship
  15. CTM80152
    Group relief and partnerships
  16. CTM80155
    Shareholding rule plus the entitlement to profits/assets tests
  17. CTM80160
    Applying the entitlement to profits/assets tests
  18. CTM80165
    Overview of the arrangements rules
  19. CTM80170
    Arrangements, effect 1
  20. CTM80175
    Arrangements, effect 2
  21. CTM80180
    Arrangements, effect 3
  22. CTM80181
    Exclusion of certain arrangements
  23. CTM80185
    Enabling arrangements
  24. CTM80190
    Direct arrangements
  25. CTM80195
    Date of arrangements
  26. CTM80196
    Contingent arrangements
  27. CTM80205
    HMRC’s approach to “arrangements” - SP3/93 and ESC C10
  28. CTM80206
    Examples of arrangements
  29. CTM80210
    Non coinciding accounting periods or group relationships - overview
  30. CTM80215
    Non coinciding accounting periods or group relationships - multiple claims
  31. CTM80220
    Non coinciding accounting periods or group relationships - the order which claims are dealt with
  32. CTM80225
    Non coinciding accounting periods or group relationships - overlapping period
  33. CTM80230
    Non coinciding accounting periods or group relationships - unused part of the surrenderable amounts
  34. CTM80235
    Non coinciding accounting periods or group relationships - unrelieved part of claimant company’s available total profits
  35. CTM80240
    Non coinciding accounting periods or group relationships - amount of any prior surrenders attributable thereto
  36. CTM80245
    Non coinciding accounting periods or group relationships - amount of any previous claims attributable thereto
  37. CTM80255
    Non coinciding accounting periods or group relationships - example
  38. CTM80260
    Non coinciding accounting periods or group relationships – time apportionment is not the only permitted method
  39. CTM80265
    Non coinciding accounting periods or group relationships - use of management accounts
  40. CTM80270
    Non coinciding accounting periods or group relationships - apportioned amount not to exceed total loss
  41. CTM80300
    The international aspect - overview
  42. CTM80305
    The international aspect - permanent establishments
  43. CTM80310
    UK permanent establishment of non-resident company
  44. CTM80315
    UK permanent establishment of non-resident company - tax relief in a foreign jurisdiction
  45. CTM80320
    Meaning of non-UK profits
  46. CTM80325
    Meaning of non-UK tax
  47. CTM80330
    UK permanent establishment of non-resident company - tax relief in a foreign jurisdiction - credit and exemption countries
  48. CTM80332
    UK permanent establishment of non-resident company – determining tax relief in a foreign jurisdiction for an EEA resident company
  49. CTM80333
    UK permanent establishment of non-resident company – determining amount available for surrender in the UK for an EEA resident company
  50. CTM80335
    UK permanent establishment of non-resident company - clawing back group relief for losses relieved in foreign jurisdiction for an EEA resident company
  51. CTM80340
    UK permanent establishment of non-resident company - losses exempted by double taxation agreements
  52. CTM80345
    UK permanent establishment of non-resident company - amounts which can be surrendered
  53. CTM80350
    Overseas permanent establishment of UK resident company
  54. CTM80355
    Overseas permanent establishment of UK resident company - meaning of attributable to overseas permanent establishment
  55. CTM80360
    Overseas permanent establishment of UK resident company - meaning of tax relief in a foreign jurisdiction
  56. CTM80365
    Overseas permanent establishment of UK resident company - foreign ‘tie-breaker’ rules
  57. CTM80370
    The international aspect - accounting period straddling 1 April 2000
  58. CTM80400
    Available total profits
  59. CTM80405
    Exclusion of double allowances
  60. CTM80410
    Cases of difficulty
  61. CTM80415
    Avoidance
  62. CTM80435
    Example - surrender of trading losses
  63. CTM80440
    Example - surrender of excess capital allowances
  64. CTM80445
    Example - surrender of excess management expenses
  65. CTM80450
    Example - surrender of excess qualifying charitable donations