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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 - time limit for claims

The normal time limit for making or withdrawing a group relief claim is one year after the filing date (Word 42KB) for the return. This is normally, and will not be earlier than, two years after the end of a claimant company’s AP.

Where we enquire into a company tax return, the time limit is extended until 30 days after the enquiry is completed.

In that case:

  • the company can make and withdraw claims up to 30 days after the enquiry is completed
  • if we amend the return when the enquiry is completed, the company can make and withdraw claims up to 30 days after any appeal against that amendment is finally determined.

During these extended time limits following an enquiry, the company is not limited to giving effect to group relief claims and withdrawals already notified to the caseworker, as it is in relation to other types of amendment to the return.

The above extensions do not arise if the enquiry relates to a return amendment that is restricted to the making or withdrawal of a claim to group relief.

HMRC can extend the time limit for making and withdrawing group relief claims.

Grade 6 caseworkers may extend the time limit on their own authority. However, cases in which the Grade 6 caseworker considers the late claim should be refused should be submitted to CTIS (CT Structure, Incentive and Reliefs Team).

The time limits otherwise applicable to the amendment of a company tax return do not apply to an amendment to the extent that it makes or withdraws a claim to group relief within the time limit allowed under Para 74 Schedule 18 FA 1998.

See the Company Tax Manual at CTM97045 onwards, for the detailed legal background to, and examples of, time limits for group relief claims.

See COM53013 for legislation applying to this subject.