Group relief section (CT600C)

Complete this section if the company is claiming or surrendering any amounts under either or both the group or consortium relief provisions. You can also use this section to claim double taxation relief. Refer to HMRC guide on double taxation relief for companies (opens in a new tab).

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

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).

To add the group relief section to a corporate tax return (CT600):

  1. Open an existing or create a new corporate tax return.
  2. Go to the Data Input tab.
  3. Select Add new section.
  4. Change to the Supplementary Pages tab.
  5. Select Group relief (CT600C).
  6. If you are an IRIS Elements Tax Essentials or IRIS Elements Tax Professional subscriber, complete the following:
  7. If you are an IRIS Elements Tax Enterprise subscriber, complete the following:
    1. Select Add company.
    2. Select the relevant companies that form this group or consortium.
    3. Select Save.
    4. Complete the Claims and Surrender tabs as required.
    5. Select Save.