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HMRC internal manual

COTAX Manual

Claims / reliefs: other reliefs: group and consortium relief - how much can be claimed

A group relief claim may be made for less than the amount available for surrender by the surrendering company, but no claim may be made for more than the total amount it has available for surrender.

The total amount available for surrender is calculated as follows.

Step 1

Calculate the total amount of group relief the surrendering company could surrender under the rules in Section 403 ICTA 1988 on the basis of the information in its return.

Ignore any amendments the company has made while its return is under enquiry. The effect of these amendments is deferred.

Step 2

Deduct the total of all the group relief for the same AP for which the company has already given notices of consent.

Ignore any notices of consent previously given but later withdrawn.

If a company makes and withdraws group relief claims on the same day, give effect to the withdrawals first.

If a group relief claim is for more than the surrendering company has available for surrender at the time the claim is made, the claim is ineffective.

If some claimant companies, together, claim on the same day for an amount greater than the amount available for surrender from a particular surrendering company, you may decide which claims to give effect to and which are to be ineffective. You should exercise this power so as to treat as ineffective the claims, or combination of claims, in the lowest amounts consistent with bringing the total claimed within the limit of the amount available for surrender.

Once you have established the appropriate figure of group relief, use function RAMA (Record / Amend Assessment) to record a self assessment or a taxpayer amendment to give effect to the relief.


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