CTM80930 | Groups & consortia: consortia - group income: election - two companies only involved
From HM Revenue & Customs · Company Taxation Manual
Where two companies only are involved, you can accept a single election on behalf of both companies. The single election must be signed by:
a director,
the secretary, or
other person duly authorised to act on behalf of each company.
Where the two companies are dealt with in different offices, follow the guidance at .