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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.