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HMRC internal manual

Company Taxation Manual

Corporation Tax self assessment (CTSA): group relief - general: introduction

FA98/SCH18/PARA66 to 76 contain the rules governing claims to group relief and associated surrenders under CTSA for accounting periods ending on or after 1 July 1999.

ICTA88/SCH17A contains the similar rules for CTPF accounting periods. It operates instead of TMA70/S42 for accounting periods ending on or after 1 October 1993 and before 1 July 1999.

  • The general guidance on group relief claims under CTSA is at CTM97000 onwards.
  • Guidance on the simplified arrangements for group relief under CTSA is at CTM97600 onwards.

From 1 April 2017, these rules also apply to claims for group relief for carried-forward losses under CTA10/PART5A.