CTM80930 - Groups & consortia: consortia - group income: election - two companies only involved

Where two companies only are involved, you can accept a single election on behalf of both companies. The single election must be signed by:

• a director,
• the secretary, or
• other person duly authorised to act on behalf of each company.

Where the two companies are dealt with in different offices, follow the guidance at CTM80925.