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HMRC internal manual

Company Taxation Manual

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

FA98/SCH18/PARA77 contains enabling powers that allow us to relax the requirements for group relief claims and surrenders for companies in a simplified arrangement. The powers were given effect by The Corporation Tax (Simplified Arrangements for Group Relief Regulations 1999 (SI1999/2975) as amended by The Corporation Tax (Simplified Arrangements for Group Relief (Amendment) Regulations 2000 (SI2000/3228).

Groups of companies dealt with mainly in one office can submit a single ‘joint amended return’ showing the group relief claims and surrenders for all the companies in the group. Where they do so, individual notices of surrender of group relief may be dispensed with.

For more guidance on simplified arrangements see CTM97600 onwards.