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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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CTSA: group relief: simplified arrangements: time limits for claims

Simplified arrangements (CTM97650) affect the procedures for making claims to group relief. They do not affect the amount which can be claimed or extend the time limits for making claims. See in particular CTM97010 to CTM97015 about the amount of a claim, and CTM97045 onwards about time limits.