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HMRC internal manual

Company Taxation Manual

Corporation Tax self assessment (CTSA): group relief - general: claim to be made in return

Companies have to claim group relief in their company tax returns. If a company has already submitted a return for an accounting period it can make group relief claims by amending the return (FA98/SCH18/PARA67).

Provision of a copy of the consent to surrender with the claim is an important feature of the group relief provisions. Periodically, when dealing with claimant companies you should check with the surrendering company’s Inspector that the copy notice is matched by an original.

From 29 December 2000 a company in a simplified arrangement (see CTM97600 onwards) can claim group relief in its original return without submitting a copy notice of consent, provided the authorised company gives its authorisation by counter-signing the claimant’s tax return. (The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2000 (SI2000/3228.)

As with CTPF, in CTSA a company cannot amend a claim to group relief but must withdraw it and replace it with a new claim.

A company can only withdraw a claim by amending its return (FA98/SCH18/PARA73).