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HMRC internal manual

Company Taxation Manual

Corporation Tax self-assessment (CTSA): the payment obligation: repayment - intra-group surrender - joint notice

There is no prescribed form which companies must use to give a joint notice of surrender under CTA10/s963 (formerly FA89/s102).  Although the notice can be in any form, it should show:

  • the name and tax reference of the surrendering company
  • the name and tax reference of the recipient company
  • the type and amount of each refund surrendered.

An authorised person on behalf of each company (see CTM93170) should sign the notice.

The company tax return can be used:

  • by the recipient company to record the amount which has been surrendered to it
  • by the surrendering company to record the amount it is surrendering. 

Where such entries are made in a return a copy of the joint notice must be included as a PDF attachment.  See the CT600 Guide for details of what entries should be made, and where.