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HMRC internal manual

Company Taxation Manual

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.