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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
, see all updates

CTSA: group relief: simplified arrangements: general

FA98/SCH18/PARA77 and SI1999/2975

This guidance deals with simplified arrangements for group relief for CTSA accounting periods. The rules for simplified arrangements are contained in regulations. These are the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (SI1999/2975), as amended by SI2000/3228). The enabling legislation for the regulations is in Paragraph 77.

The regulations allow an ‘authorised company’ (CTM97660) to act on behalf of ‘authorising companies’ (CTM97670) by making a written statement (CTM97710) of group relief claims and surrenders.

Applying for a simplified arrangement is covered at CTM97690.