Group relief

One or more of these sections will need to be completed if:

  • Amounts are being claimed or surrendered under the group and/or consortium relief provisions.
  • An amount of carried forward loss is being claimed or surrendered under the new loss reform rules.

Careful consideration should be given to the order in which losses are offset in relation to group relief.

Claim

This section should be completed if group relief is being claimed in the calculation of Corporation Tax payable.

Surrendering company Enter the name of the surrendering company.
Reference Enter the tax reference of the surrendering company or other information that can identify the company, such as the company registration number.
Period start Enter the start of the surrendering company’s accounting period to which the claim relates.
Period end Enter the end of the surrendering company's accounting period to which the claim relates.
£ Enter the amount of the surrender claimed.
Total claimed This is the calculated total Amount.

Claims for Current Period Losses - Non-resident Companies

Claim involves trade losses of a permanent establishment of a non-resident* company Tick this box if a group relief claim involves losses of a trade carried on in the UK through a permanent establishment by a non-resident company.
Claim involves losses of other non-resident* companies Tick this box if a group relief claim involves losses of a non-resident company other than those covered by the box above or a non-resident link company.

* A claim 'involves' a non-resident if the claimant, the surrendering company or any other company by reference to which their group relationship is established, is non-resident.

Surrendering company Enter the name of the surrendering company.
Reference Enter the tax reference of the surrendering company or other information that can identify the company, such as the company registration number.
Period start Enter the start of the surrendering company’s accounting period to which the claim relates.
Period end Enter the end of the surrendering company's accounting period to which the claim relates.
£ Enter the amount of the surrender claimed.
Total claimed This is the calculated total amount.
Claim involves trade losses of a permanent establishment of a non-resident* company Tick this box if a group relief claim involves losses of a trade carried on in the UK through a permanent establishment by a non-resident company.

*A claim 'involves' a non-resident if the claimant, the surrendering company or any other company by reference to which their group relationship is established, is non-resident.

Unless a simplified arrangement is in force, a copy of each surrendering company's notice of consent to the claim must be attached. Include claims made under the consortium provisions and attach a copy of the notice of consent of each member of the consortium.

Notices of consent are attached Select this if notices of consent are included as pdf(s) in Attachments for Online Filing.
Simplified arrangements are in force Select this if simplified arrangements apply and copies of consent are not supplied. Groups dealt with mainly within one tax district may enter into simplified arrangements under which group companies may authorise one company to amend returns on behalf of all group companies in relation to making and withdrawing claims and surrenders of group relief and group relief for carried forward losses.
Name of authorised company If simplified arrangements apply enter the name of the authorised company.
Name of authorising person If simplified arrangements apply enter the name of the person providing authorisation.
Status of authorising person If simplified arrangements apply enter the status of the person providing authorisation.

Surrender

This section should be completed if the company is surrendering any amount under the group (or consortium) provisions.

Trade This amount should be entered in Trade losses - Group relief surrendered.
Non-trade loan relationships deficit This amount should be entered in Non-trade deficits on loan relationships - Group relief surrendered.
Excess qualifying charitable donations This amount should be entered in Qualifying Donations - Group relief surrendered.
Excess UK property business This amount should be entered in UK Property Business losses - Group relief surrendered.
Total This is the calculated total amount.
Claimant company Enter the name of the claimant company.
Reference Enter the tax reference of the claimant company or other information that can identify the company, such as the company registration number.
Period start Enter the start of the claimant company’s accounting period to which the claim relates.
Period end Enter the end of the claimant company's accounting period to which the claim relates.
£ Enter the amount surrendered.
Total This is the calculated total amount.
Claimant company Enter the name of the claimant company.
Reference Enter the tax reference of the claimant company or other information that can identify the company, such as the company registration number.
Period start Enter the start of the claimant company's accounting period to which the claim relates.
Period end Enter the end of the claimant company's accounting period to which the claim relates.
£ Enter the amount surrendered.
Total This is the calculated total amount.

Unless a simplified arrangement is in force:

  • A notice of consent to each claim is needed.

  • This section of the CT600C is acceptable as a notice of consent, if the surrendering company details are entered and it is completed by an authorised person.

  • You should send a copy of the notice of consent to HMRC before or at the same time as the claimant company submits its return claiming the group relief.

  • The consent of all the other consortium members is needed for consortium relief.

Notices of consent are attached Select this if notices of consent are included as pdf(s) in Attachments for Online Filing.
Simplified arrangements are in force Select this if simplified arrangements apply and copies of consent are not supplied. Groups dealt with mainly within one tax district may enter into simplified arrangements under which group companies may authorise one company to amend returns on behalf of all group companies in relation to making and withdrawing claims and surrenders of group relief and group relief for carried forward losses.
Name of authorised company If simplified arrangements apply enter the name of the authorised company.
Name of authorising person If simplified arrangements are in force enter the name of the person authorising the surrender.
Status of authorising person If simplified arrangements are in force enter the status of the person authorising the surrender.