Surrendered and available for surrender

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.

Field	Description
Amounts available and amounts surrendered
Trading losses arising / Maximum available / Surrendered	Shows the trading losses arising in the period. Enter the maximum available for relief and the total amount to be surrendered.
Excess non-trading capital allowances arising / Maximum available / 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.
Loan relationships deficits arising and not used against profits / Maximum available / Surrendered	Shows the loan relationship deficits for the period. Enter the maximum available for relief and the total amount to be surrendered.
Non-trading losses on intangible fixed assets arising / Maximum available / 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.
Excess charges arising / Maximum available / Surrendered	Shows excess charges arising in the period. Enter the maximum available for relief and the total amount to be surrendered.
Excess of Schedule A losses arising / Maximum available / Surrendered	Shows the excess property losses arising in the period. Enter the maximum available for relief and the total amount to be surrendered.
Excess of management expenses arising / Maximum available / Surrendered	Shows the excess management expenses arising in the period. Enter the maximum available for relief and the total amount to be surrendered.
Total	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
Simplified arrangements apply	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.
Consent forms are attached (note: add as PDF attachment)	Select if consent forms are attached.