Under corporation tax self-assessment (CTSA), a claim to group relief for any accounting period must be included in the claimant company’s return (either as originally delivered, or via an amendment to the return submitted within the normal time-limit). The claim must specify the amount of relief and the surrendering company (or companies), which must provide a notice of consent to the surrender.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.