Group relief section (CT600C)

Complete this section if the company is claiming or surrendering any amounts under the group and/or consortium relief provisions.

For each return being completed you can either claim or surrender losses, you are not able to do both.

Use this section to claim Double taxation relief. Refer to HMRC guide on double taxation relief for companies (opens in a new tab).

The rules for relief for carried-forward losses changed from 1 April 2017. Losses that arise after 1 April 2017 that are carried forward may now be surrendered as group relief for carried-forward losses (CTA10/PART5A).

The legislation that allows companies to enter into simplified arrangements for group relief has been amended so that simplified arrangements can now be used for claims to group relief for carried-forward losses.

The legislation has been published at Statutory Instrument 2018 No 9 – The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018.

For losses incurred on or after 1 April 2017, groups will be able to claim group relief for carried-forward losses by nominating a company to submit joint amended returns on behalf of other group members. These are known as ‘simplified arrangements’.

Refer to the HMRC Corporation Tax form for Company Tax (CT600) guidance if needed (opens in a new tab).

  1. Open the required tax return, then select the Data input tab.

  2. If the required section is listed, select it and skip the next step. If not, select Add a new section.

  1. On Choose a section to add, select the Supplementary Pages tab.

    If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

  1. Select Group relief (CT600C). The section consists of 4 tabs. Complete each tab, then select Save changes.

Claims to group relief tab – complete to claim losses from other group companies.

Claims to group relief for carried forward losses tab – complete to claim losses carried forward from other group companies

Surrendered and available for surrender tab – complete to surrender losses to other group companies.

Surrendered carried forward losses tab – complete to surrender losses carried forward to other group companies.

Claims to group relief tab

Complete this tab if you are claiming group relief in your calculation of Corporation Tax payable. Group relief claims in respect of carried forward losses must only be entered in Part 3.

Unless a simplified arrangement is in force, you must also attach a copy of each surrendering company’s notice of consent to the claim. Include claims made under the consortium provisions and attach a copy of the notice of consent of each member of the consortium.

For each line:

  • Name of surrendering company – enter the name of the surrendering company

  • Start of accounting period – enter the start of the surrendering company’s accounting period. Leave this blank if the surrendering company’s accounting period is the same as that of the claimant company.

  • End of accounting period – enter the end of the surrendering company’s accounting period. Leave this blank if the surrendering company’s accounting period is the same as that of the claimant company.

  • UTR – enter the UTR of the surrendering company.

  • Amount claimed – enter the total amount of relief claimed.

A new line is automatically added. Unwanted lines can be deleted using the bin icon.

Select if a group relief claim involves losses of a trade carried on in the UK through a permanent establishment by a non-resident company.

Select if a group relief claim involves losses of a non-resident company other than those covered by the tick above. A claim ‘involves’ a non-resident if the claimant, the surrendering company or any other company by reference to which their group relationship is established, is non-resident.

If you choose to enter the starting and ending dates for the surrendering company accounting period and the period is the same as the claimant company’s accounting period then the Tax Return will not show the starting and ending dates. This is in order to comply with HMRC validations.

Authorisation

If a simplified arrangement is in force the claim can be authorised here. Select if simplified arrangements apply and copies of consent are not supplied.

  • Name of authorising person - Where simplified arrangements apply enter the name of the authorising person.

  • Status of authorising person – where simplified arrangements apply enter the status of the authorising person.

  • Authorised company – where simplified arrangements apply enter the name of the company that is authorised to act for the companies within the arrangement.

Select if simplified arrangements do not apply and consent forms are being included as PDF attachments.

Claims to group relief for carried forward losses tab

Complete this tab if you are claiming group relief for carried forward losses in your calculation of Corporation Tax payable.

Unless a simplified arrangement is in force, you must also attach a copy of each surrendering company’s notice of consent to the claim. Include claims made under the consortium provisions and attach a copy of the notice of consent of each member of the consortium.

For each line:

  • Name of surrendering company – enter the name of the surrendering company

  • Start of accounting period – enter the start of the surrendering company’s accounting period. Leave this blank if the surrendering company’s accounting period is the same as that of the claimant company.

  • End of accounting period – enter the end of the surrendering company’s accounting period. Leave this blank if the surrendering company’s accounting period is the same as that of the claimant company.

  • UTR – enter the UTR of the surrendering company.

  • Amount claimed – enter the total amount of relief claimed.

To comply with HMRC validations, if you enter start and end dates for the surrendering company accounting period, and the period is the same as the claimant company’s accounting period, then the tax return will not show the start and end dates.

A new line is automatically added. Unwanted lines can be deleted using the bin icon.

Select if a group relief claim involves losses of a trade carried on in the UK through a permanent establishment by a non-resident company.

Authorisation

If a simplified arrangement is in force the claim can be authorised here. Select if simplified arrangements apply and copies of consent are not supplied.

  • Name of authorising person – where simplified arrangements apply enter the name of the authorising person.

  • Status of authorising person – where simplified arrangements apply enter the status of the authorising person.

  • Authorised company – where simplified arrangements apply enter the name of the company that is authorised to act for the companies within the arrangement.

Select if simplified arrangements do not apply and consent forms are being included as PDF attachments.

Surrendered and available for surrender tab

Complete this tab if the company is surrendering any amount under the group (or consortium) provisions. Group relief claims in respect of carried forward losses must only be entered in Part 4.

Unless a simplified arrangement is in force:

  • a notice of consent to each claim is needed

  • this part is acceptable as a notice of consent, if the surrendering company details are entered and it is completed by an authorised person

  • send a copy of the notice of consent to the HMRC office dealing with the claimant company’s return before or at the same time as the claimant company submits its return claiming the group relief

  • the consent of all the other consortium members is needed for consortium relief.

Amounts available and amounts surrendered

Shows the trading losses arising in the period. Enter the maximum available for relief and the total amount to be surrendered.

Shows the excess non-trading capital allowances arising in the period. Enter the maximum available for relief and the total amount to be surrendered.

Shows the loan relationship deficits for the period. Enter the maximum available for relief and the total amount to be surrendered.

Shows the non-trading losses on IFAs arising in the period. Enter the maximum available for relief and the total amount to be surrendered.

Shows excess charges arising in the period. Enter the maximum available for relief and the total amount to be surrendered.

Shows the excess property losses arising in the period. Enter the maximum available for relief and the total amount to be surrendered.

Shows the excess management expenses arising in the period. Enter the maximum available for relief and the total amount to be surrendered.

Shows the total losses being surrendered to group companies.

Details of surrender

For each line:

  • Name of claimant company – enter the name of the company claiming the relief.

  • Start of accounting period – enter the start of the claimant company’s accounting period. You may leave this field blank if the accounting period of the claimant company is the same as the accounting period of the surrendering company.

  • End of accounting period – enter the end of the claimant company’s accounting period. You may leave this field blank if the accounting period of the claimant company is the same as the accounting period of the surrendering company.

  • UTR – enter the claimant company’s UTR.

  • Amount surrendered – enter the amount being surrendered to the company.

  • Total – the total of the claimed losses should match the surrendered losses above.

In order to comply with HMRC validations, if you choose to enter the start and end dates for the claimant company accounting period, and the period is the same as the surrendering company’s accounting period, then the tax return will not show the start and end dates.

Authorisation

Select if simplified arrangements are in place.

  • Name of authorising person – enter the name of the authorising person.

  • Status – enter the status of the authorising person.

Select if consent forms are attached.

Surrendered carried forward losses

You need to complete this tab if the company is surrendering any amount of carried forward loss under the group (or consortium) provisions.

Unless a simplified arrangement is in force:

  • a notice of consent to each claim is needed

  • this part is acceptable as a notice of consent, if the surrendering company details are entered and it is completed by an authorised person

  • send a copy of the notice of consent to the HMRC office dealing with the claimant company’s return before or at the same time as the claimant company submits its return claiming the group relief

  • the consent of all the other consortium members is needed for consortium relief.

Amounts surrendered

  • Trading losses carried forward / Surrendered – this line shows the trading losses carried forward. Enter the total amount to be surrendered.

  • Non-trading deficit on loan relationships carried forward / surrendered - enter the amount of non-trading deficit surrendered.

  • UK property business losses carried forward - enter the amount of losses surrendered.

  • Management expenses carried forward - enter the amount of management expenses surrendered.

  • Non trading deficits on intangible fixed assets carried forward - Enter the amount of non-trading deficit surrendered.

  • Total – this field shows the total losses being surrendered to group companies.

Details of surrender

For each line:

  • Name of claimant company – the name of the company claiming the relief.

  • Start of accounting period – the start of the claimant company’s accounting period. You may leave this field blank if the accounting period of the claimant company is the same as the accounting period of the surrendering company.

  • End of accounting period – the end of the claimant company’s accounting period. You may leave this field blank if the accounting period of the claimant company is the same as the accounting period of the surrendering company.

  • UTR – the claimant company’s UTR.

  • Amount surrendered – the amount being surrendered to the company.

  • Total – he total of the claimed losses should match the surrendered losses above.

If you choose to enter the starting and ending dates for the claimant company accounting period and the period is the same as the surrendering company’s accounting period then the Tax Return will not show the starting and ending dates. This is in order to comply with HMRC validations.

Authorisation

Select if simplified arrangements are in place.

  • Name of authorising person – enter the name of the authorising person.

  • Status – enter the status of the authorising person.

Select if consent forms are attached.