A claim for group relief for any accounting period must be included in the claimant company’s return for that period (either as originally delivered, or by amendment).

(FA 1998, Sch. 18, para. 67)

The claim must specify the amount of relief and the name of the surrendering company (or companies), which must provide a notice of consent to the surrender (see ¶739-650).

(FA 1998, Sch. 18, para. 68(1), (2))

Companies must state in group relief claims whether or not the claimant company, surrendering company or any other company establishing the group or consortium relationship is non-resident.

(FA 1998, Sch. 18, para. 68(3), (4))

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