Companies: Groups: Handled in More than One Area
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Where practicable, enquiries into grouped companies should be made by a single team. If this is not possible one team should co-ordinate liaison between all those dealing with companies in the group. Normally this will be the responsibility of the team that either deals with the returns of the principal trading company in the group or the UK parent company.
The aim of this liaison, in addition to covering group relief issues, is to ensure all returns from companies in the group are handled efficiently so that
- the risk assessment covers aspects that may impact on other group companies returns.
- opening of enquiries into returns is co-ordinated for the group as a whole.
- closure of an enquiry does not prejudice the progress of an enquiry into the return of another company in the group.
The team dealing with the parent company or principal trading company should maintain a record of the returns under enquiry for each accounting period and when these enquiries are closed.
Where a company leaves a group normally returns under enquiry and returns for which the enquiry window is still open up to the AP of leaving the group should be dealt with by the team with enquiry responsibility for that group. Where the team which deals with the new group assumes responsibility there needs to be continuing co-ordination on any open issues.
The same principles apply to enquiries on grouped companies where returns for all of the companies in the group are handled by the same team.