Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Company Taxation Manual

CTSA: group relief: simplified arrangements: special rules for consortium members

Regulation 6(4)(b) SI1999/2975

A company that is owned by a consortium of which one of the authorising companies or the authorised company is a member, may be part of a simplified arrangement.

Where this happens the application to enter into the simplified arrangement (CTM97700) must be accompanied by an agreement signed by each member of the consortium and by the consortium company. This must confirm that they all consent to the authorising company acting under the arrangement on their behalf.

Where there is a change in the members of the consortium see CTM97790.