CTM04850 | Corporation tax: CT loss reform: group relief for carried-forward losses
From HM Revenue & Customs · Company Taxation Manual
Following F(2)A/S17, companies can surrender certain types of carried-forward losses to another company in the same group relief group (). The losses must have been incurred on or after 1 April 2017 and have been carried-forward under a provision that allows for relief against total profits ( and S188BC).
Group relief for carried-forward losses is also available to .
More detailed guidance on group relief for carried-forward losses can be found at .