Group relief (CT600C)

This screen can be accessed via the data input tab within the tax return. 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’.

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.

There are four tabs for this section:

  • Claims to group relief  (part 1) – to claim losses from other group companies.
  • Claims to group relief for carried forward losses (part 3) – to claim losses carried forward from other group companies
  • Surrendered and available for surrender (part 2) – to surrender losses to other group companies.
  • Surrendered carried forward losses (part 4) – to surrender losses carried forward to other group companies.

Claims to group relief

You need to complete this part 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.

  • 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. You may 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. You may 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.
  • Involves losses of UK trade through a Permanent Establishment by non-resident company?’ Tick the box if a group relief claim involves losses of a trade carried on in the UK through a permanent establishment by a non-resident company.
  • ‘Involves other losses of a non-resident company?‘ Tick the box 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

  • Simplified arrangements apply‘ If a simplified arrangement is in force the claim may be authorised here. Tick the box if simplified arrangements apply and copies of consent are not supplied.
  • Consent forms are attached (note: add as PDF attachment)‘ Tick this box if simplified arrangements do not apply and consent forms are being included as PDF attachments.
  • 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.

To delete a line from the grid, click the ‘trash can‘ button at the end of the line.

Claims to group relief for carried forward losses

You need to complete this part 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.

This tab of the Group relief (CT600C) section allows input of losses carried forward from other group companies.

  • 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. You may 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. You may 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.
  • Involves losses of UK trade through a Permanent Establishment by non-resident company?’ Tick the box if a group relief claim involves losses of a trade carried on in the UK through a permanent establishment by a non-resident company.

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

  • Simplified arrangements apply‘ If a simplified arrangement is in force the claim may be authorised here. Tick the box if simplified arrangements apply and copies of consent are not supplied.
  • Consent forms are attached (note: add as PDF attachment)‘ Tick this box if simplified arrangements do not apply and consent forms are being included as PDF attachments.
  • 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.

To delete a line from the grid, click the ‘trash can‘ button at the end of the line.

Surrendered and available for surrender

You need to complete this part 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

  • Trading losses arising / Maximum available / Surrendered‘ This line 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’ This line 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‘ This line 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’ This line 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’ This line 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’ This line 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’ This line shows the excess management expenses arising in the period. Enter the maximum available for relief and the total amount to be surrendered.
  • Total’ This field shows the total losses being surrendered to group companies.

Details of surrender

  • 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’ The total of the claimed losses should match the surrendered losses above.

To delete a line from the grid, click the ‘trash can‘ button at the end of the line.

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

  • Simplified arrangements apply‘ Tick the box if simplified arrangements are in place.
  • ‘Consent forms are attached (note: add as PDF attachment)‘ Tick this box if consent forms are attached.
  • Name of authorising person’ Enter the name of the authorising person.
  • ‘Status’ Enter the status of the authorising person.

Surrendered carried forward losses

You need to complete this part 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’
  • ‘UK property business losses carried forward
  • Management expenses carried forward’
  • Non trading deficits on intangible fixed assets carried forward’
  • Total’ This field shows the total losses being surrendered to group companies.

Details of surrender

  • 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’ The 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

  • Simplified arrangements apply‘ Tick the box if simplified arrangements are in place.
  • ‘Consent forms are attached (note: add as PDF attachment)‘ Tick this box if consent forms are attached.
  • Name of authorising person’ Enter the name of the authorising person.
  • ‘Status’ Enter the status of the authorising person.

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