Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Company Taxation Manual

CTM97000 · Corporation Tax self assessment (CTSA): group relief - general

  • CTM97002 · Introduction
  • CTM97005 · Claim to be made in return
  • CTM97010 · Specify amount claimed
  • CTM97015 · Amount to be claimed
  • CTM97020 · Consent to surrender
  • CTM97025 · Surrender of losses
  • CTM97030 · Allowing the claim
  • CTM97035 · Withdrawal of consent
  • CTM97040 · Simplified arrangement
  • CTM97045 · Time limit
  • CTM97050 · Time limit - enquiry cases
  • CTM97055 · Time limit - late claims
  • CTM97060 · Time limit - late claims - SP5/01 - text
  • CTM97065 · Time limit - late claims - SP5/01 - guidance on
  • CTM97070 · Surrendered amount reduced
  1. Corporation Tax self assessment (CTSA): group relief - general: contents
  2. Corporation Tax self assessment (CTSA): group relief - general: Introduction

CTM97002 | Corporation Tax self assessment (CTSA): group relief - general: Introduction

From HM Revenue & Customs · Company Taxation Manual

FA98/SCH18/PARA66 to 76 contain the rules governing claims to group relief and associated surrenders under CTSA.

The general guidance on group relief claims under CTSA is at CTM97000 onwards.

Guidance on the simplified arrangements for group relief under CTSA is at CTM97600 onwards.

Next
PrivacyTerms