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HMRC internal manual

Company Taxation Manual

CTSA: group relief: simplified arrangements: written statement of claims and surrenders

Regulation 10 SI1999/2975

Regulation 10 allows the Board either to provide or authorise the form of the statement used for a simplified arrangement. The Board has not provided such a form, and has no present intention to do so. It is likely that we would do so only if there was some compelling technological reason, such as claims and surrenders under simplified arrangements being made in electronic form, to do so. This means that you are responsible for agreeing the form of a statement provided by the group.

The statement should contain the following information:

  • the names and unique taxpayer references of the claimant companies,
  • the names and unique taxpayer references of the surrendering companies,
  • the amount of the relief claimed and surrendered by each company,
  • the effect of each claim on each company’s self-assessment, and
  • an indication of any affected company tax returns that are under enquiry.

If the statement falls short of these requirements, you should reasonably assist the group to put it right.