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Contents

Official guidance

COM53000 · Claims/reliefs: other reliefs

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COM53001 · Introduction
COM53010 · Capital allowances claims
COM53011 · Forms
COM53012 · Functions
COM53020 · Capital allowance giving effect to claims
COM53030 · Overpayment relief
COM53040 · Group and consortium relief claims
COM53050 · Group and consortium relief, CT600C supplementary pages
COM53060 · Group and consortium relief, dealing with excessive relief
COM53070 · Group and consortium relief, giving effect to claims
COM53080 · Group and consortium relief, how much can be claimed
COM53090 · Group and consortium relief, making changes
COM53100 · Group and consortium relief, notices of consent
COM53110 · Group and consortium relief, time limit for claims
COM53120 · S458 CTA 2010, claims
COM53130 · Claims / reliefs: other reliefs: S458 CTA 2010 - CT600A supplementary page
COM53140 · Claims / reliefs: other reliefs: S458 CTA 2010 - giving effect to claim
COM53150 · Claims / reliefs: other reliefs: Section 458 (S458) Corporation Tax Act (CTA) 2010 - interaction with penalties
COM53160 · Claims / reliefs: other reliefs: S458 CTA 2010 - late payment interest
COM53170 · S458 CTA 2010 - loan repaid before due date
COM53180 · S458 CTA 2010 - loan repaid on or after due date
COM53190 · Section 458 (S458) Corporation Tax Act 2010 - postings
COM53200 · S458 CTA 2010, repayment interest
COM53300 · When to complete a form CT250(P)

Claims/reliefs: other reliefs: contents
Claims/reliefs: other reliefs: group and consortium relief, giving effect to claims

COM53070 | Claims/reliefs: other reliefs: group and consortium relief, giving effect to claims

From HM Revenue & Customs · COTAX Manual

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