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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Claims / reliefs: other reliefs: group and consortium relief - CT600C supplementary pages

This subject is presented as follows.

CT600C entries
Processing the return 

CT600C entries

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 CT600 company tax return.

The CT600C shows the following.

In Part 1: Claims to group relief:

  • name of each surrendering company
  • AP of surrendering company
  • tax reference
  • amount claimed
  • the total of all amounts claimed as group relief in box C10 in version 3 or box C1 in version 2.

The figure of total amounts claimed as group relief at box C10 (or C1) is copied to box 310 in the CT600 return form version 3, or box 36 in version 2.

The company must also attach a copy of each surrendering company’s notice of consent unless a simplified arrangement is in force.

In Part 2: Amounts surrendered as group relief:

  • details of the nature of amounts surrendered as group relief
  • name of each claimant company
  • AP of claimant company
  • tax reference of claimant company
  • amount surrendered
  • the total of all amounts surrendered as group relief in box C90 or box C2 in version 2.

If the company is surrendering amounts as group relief, it must complete the losses, deficits and excess amounts section of the CT600 return.

The company must also send a copy of the notice of consent to the caseworker dealing with the return of the claimant company at the same time, or before, the claimant company submits its return claiming the group relief.

Processing the return

A return submitted using the CT Online Service is processed automatically onto COTAX but is entered on EFRL (E-Filed Return List) so the supplementary page can be examined.

See:

  • COM53011 for a list of forms relevant to this subject
  • COM53012 for a list of functions to use in particular situations.