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HMRC internal manual

Corporate Finance Manual

Debt cap: statement of allocation: joint statement

This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.

Joint statements of allocation

It may happen that a reporting body submits both statements of allocated disallowances and statements of allocated exemptions for a group. In these circumstances it is possible that the reporting body will submit joint statements. This is acceptable as long as each type of statement includes the required information. The required information for statements of allocated disallowance is at CFM91620 and for statements of allocated exemptions CFM91640.