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CTM04836 | Corporation tax: CT loss reform: administrative requirements: template for the group allowance allocation statement

From HM Revenue & Customs · Company Taxation Manual

This template (accessed via the link below) may be used by the nominated company (CTA10/S269ZS) for a group (CTA10/S269ZZB) to allocate the group deductions allowance (S269ZS) to companies within the group.

The nominated company can submit this template to HMRC as an attachment to its Company Tax return.

Using this template is optional and a group may submit the statement in another format providing it includes all the information required under CTA10/S269ZV.