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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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Corporation Tax self assessment (CTSA): group relief - general: amount to be claimed

A company can make a group relief claim for less than the amount available for surrender by the surrendering company. However, it cannot make a claim that would result in the total amount claimed from that surrendering company exceeding the amount that it has available for surrender, (FA98/SCH18/ PARA69 (1) and (2)).

You calculate the total amount available for surrender as follows:

Step 1

  • Work out the total amount of group relief the surrendering company could surrender under ICTA88/S403, on the basis of the information in its return.
  • Ignore any amendments it has made while its return is under enquiry. FA98/SCH18/PARA31 (3) defers the effect of these amendments.

Step 2

  • Take off the total of all the group relief for the same accounting period for which the company has already given notice of consent.
  • Ignore any notice of consent previously given but later withdrawn.

If a company makes and withdraws group relief claims on the same day you give effect to the withdrawals first (FA98/SCH18/PARA69 (4)).

A group relief claim is ineffective if it is for more than the surrendering company has available for surrender at the time the claim is made (FA98/SCH18/PARA69 (2)). Note that until the surrendering company has made its return, no amount is available for surrender (FA98/SCH18/PARA69 (3)(a)).

If some claimant companies together claim on the same day for an amount greater than the amount available for surrender from a particular surrendering company, you may decide:

  • which claims to give effect to,


  • which are to be ineffective.

You must exercise this power so as treat as ineffective the claims necessary to bring the total claimed within the limit of the amount available for surrender (FA98/SCH18/PARA69 (5) and (6)).