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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. 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, and
  • the type and amount of each refund surrendered.

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

The joint notice cannot be given in the return form CT600 or CT200. However, the return form is normally used to bring the intention to make a surrender to your attention.

The surrendering company should use the ‘repayment’ section of the return form to claim its refund and show how much is to be surrendered.

The recipient company can show an intended surrender in its return. It completes the detailed calculation and enters the amount of the surrender in the final box, ‘Tax refunds surrendered to the company under FA89/S102’. A copy of the joint notice should be enclosed with the return.