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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 - giving effect to claims

This subject is presented as follows.

Group relief claim made in a return
Group relief claim made by amending a return
Group relief claim made after the time limit for amending the return has expired 

Group relief claim made in a return

If a return is submitted using the CT Online Service, the self assessment is automatically recorded, subject to normal validation checks. The case appears on EFRL (E-Filed Return List) for review because it must include a supplementary page. See COM23150 for more information.

Group relief claim made by amending a return

If a company has already submitted its return, it may make group relief claims by amending its return.

If the claim is made on paper within the time limit for amending the return, use the ‘record a taxpayer amendment’ option in function RAMA to record the group relief claim on COTAX.

The CT Online Service does not allow an amendment to be submitted outside the time limit.

See COM23010 for more information.

Group relief claim made after the time limit for amending the return has expired

If a claim is made on paper after the time limit for amending the return has expired and the Grade 6 caseworker accepts the late claim, use the ‘record a taxpayer amendment’ option in function RAMA to record the group relief claim on COTAX.

See:

  • COM53110 for information about late claims
  • COM23010 for more information on amendments.

Claims to group relief must be made in, or by amendment of, the company’s tax return. It follows that:

  • 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
  • you should never use the ‘process a claim’ option in function RAMA to record a group relief claim.

Where a late claim is accepted, the time limits otherwise applicable to the amendment of a company tax return do not apply to the extent that the amendment makes or withdraws a claim to group relief within the time limit allowed.

You can therefore use the ‘record a taxpayer amendment’ option in function RAMA to record the group relief claim on COTAX.

If the Grade 6 caseworker considers that the late claim should be refused:

  • do not use the ‘record a taxpayer amendment’ option in function RAMA
  • submit the case to CTIAA (CT Structure, Incentives and Reliefs Team).

See:

  • COM53012 for a list of functions to use in particular situations
  • COM53013 for legislation applying to this subject.