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

HMRC internal manual

Company Taxation Manual

Consortia: group relief: application of rules

The following general group relief rules apply also to consortium relief:

  • claims for relief (CTM80515),
  • items eligible for relief (CTM80570),
  • relationship to other reliefs (CTM80400),
  • apportionment of profits and losses etc., where accounting periods of the claimant and surrendering companies do not coincide or where companies join or leave the consortium (CTM80525),
  • exclusion of double relief (CTM80525),
  • the ‘arrangements’ legislation (CTM80600).