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HMRC internal manual

Company Taxation Manual

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HM Revenue & Customs
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Corporation Tax self assessment (CTSA): group relief - general: simplified arrangement

SP10/93 introduced certain simplifications to the formal rules in ICTA88/SCH17A for making group relief claims under CTPF, (see CTM97880 - CTM97910).

FA98/SCH18/PARA77 contains enabling powers that allowed us to put these procedures on a statutory footing. These 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.

The Regulations bring into effect the powers in Paragraph 77.