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HMRC internal manual

Company Taxation Manual

Corporation Tax self assessment (CTSA): group relief - general: surrender of losses

Consent to surrender may relate to a trading loss which has been allowed for a later accounting period(s) under CTA10/S45. In that case, the surrendering company must amend its return for each period for which relief for the loss has been given. This must be done at the same time as giving the notice of consent to surrender (FA98/SCH18/PARA72 (2)).

Note: For this purpose you treat relief under Section 45 as given for losses incurred in earlier accounting periods before losses incurred in later accounting periods.

FA98/SCH18/PARA72 (3) relaxes the time limits that would otherwise apply to the amendment of a return, so that an amendment made under FA98/SCH18/PARA72 (1) or (2) will not be out of time.