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HMRC internal manual

Company Taxation Manual

CTSA: group relief: simplified arrangements: making and withdrawing claims to group relief and amending returns

Regulations 9A & 10 SI1999/2975

When a simplified arrangement (CTM97730) is in place, the normal procedure for making claims to group relief (CTM97000 onwards) is simplified.

An authorising company (CTM97670) may make a claim to group relief in its CTSA return as originally made, without having to enclose a copy of the notice of consent to surrender, provided that: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  • that authority is included in the authorising company’s CTSA return as originally made.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.