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HMRC internal manual

COTAX Manual

Claims / reliefs: other reliefs: group and consortium relief - claims

Claims to group and consortium relief must be included in a company’s CT600 tax return. If a company has already submitted its return for an AP, it may make group relief claims by amending its return.

Claims to group relief cannot be amended, but must be withdrawn and replaced by a new claim. Claims can only be withdrawn by the company amending its return.

Schedule 1A TMA 1970 (claims or elections that cannot be dealt with by inclusion in a return either as first made or by amendment) does not apply to group relief claims. See COM53070 for more information.

Every group relief claim must specify the amount of relief claimed which must be ‘quantified’ at the time the claim is made. Quantified means that the claim must be expressed in figures as opposed to a formula.

A group relief claim may be made for less than the amount available for surrender by the surrendering company, but cannot be for more than the total amount available for surrender. See COM53080 for more information.

A group relief claim must specify the name of the surrendering company. A claimant company makes a separate claim to group relief from each surrendering company for each AP. Companies that are claiming or surrendering any amounts under the group relief provisions, need to complete the CT600C group and consortium relief supplementary page to the return. See COM53050 for more information.

The general principle is that group relief claims may be made or withdrawn up to the first anniversary of the filing date (Word 42KB) for the return. That will not be earlier than two years after the end of the claimant company’s AP. However, where HMRC enquires into a company tax return, the time limit is extended so that claims may be made or withdrawn for up to the date the enquiry is completed. See COM53110 for more information.

Except where a company is a member of a simplified arrangement, every claim to group relief requires the consent of the surrendering company.

If the surrendering company has already made its company tax return for the period to which the surrender relates, it must amend the return to reflect the notice of consent at the same time as it gives the notice. If the surrendering company has already obtained relief for the surrenderable amount for a later AP, it must amend its return for that later AP at the same time as it gives the notice of consent.

Where a surrendering company wishes to change the amount of group relief it has surrendered, it cannot amend any notice of consent it has previously given. Instead, it must withdraw the earlier notices and replace them with new ones. See COM53100 for more information.

Companies may not surrender more amounts as group relief than is shown by their returns. However if, after a surrendering company has given one or more notices of consent, the amount it has available for relief is reduced to less than the total already surrendered, the total group relief allowed has to be brought within the total available for surrender.

The surrendering company must withdraw one or more notices of consent, and if appropriate, it may give one or more new notices, so as to bring the total surrendered within the new amount available for surrender.

If a claimant company is able to amend its return for the AP for which less or no group relief is now available, it must do so.

HMRC can make an assessment to tax to recover group relief which was excessive when it was given or has become excessive as a result of a reduction in the amount of group relief available for surrender.


  • COM53060 for more information on group relief
  • the Company Taxation Manual at CTM9700 onwards for the detailed legal background to group relief claims
  • COM53011 for a list of forms relevant to this subject
  • COM53013 for legislation applying to this subject.