CTSA: group relief: simplified arrangements: making and withdrawing claims to group relief and amending returns
Regulations 9A & 10 SI1999/2975
An authorising company (CTM97670) may make a claim to group relief in its CTSA return as originally made, without having to enclose a copy of the notice of consent to surrender, provided that:
- the authorised company (CTM97680) has given authority, signed by a proper officer (CTM97690), for such a claim, and
- that authority is included in the authorising company’s CTSA return as originally made.
Whether or not the authorising company has included a claim to group relief in its original return, the authorised company can amend the returns of companies within a simplified arrangement to give effect to the claims and withdrawals of group relief. Those amendments are effective as if the authorising company had made them.