Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Corporation Tax self assessment (CTSA): group relief - general: allowing the claim

Subject to the check mentioned at CTM97005, you should usually give effect to claims without reference to the surrendering company’s Tax Office or file.

But you should not allow a claim if:

  • you know, without checking, that the amount claimed will certainly not be available, or
  • you have good reason to believe that the amount is unlikely to be available and the claim, if allowed, would give rise to a repayment.

In this case, you should check whether the company wishes you to process the claim, because interest will be payable from the due date on any additional CT ultimately found to be due.