COM53050 - Claims / reliefs: other reliefs: group relief - CT600C supplementary pages

This subject is presented as follows:

CT600C entries

Companies that are claiming, or surrendering, any amounts under the group relief provisions need to complete the CT600C group and consortium supplementary pages to the CT600 company tax return.

The CT600C will show

• In Part 1 - Claims to group relief

• • Name of the (each) surrendering company
  • AP of surrendering company
  • Tax reference
  • Amount claimed

• • And
    

• • The total of all amounts claimed as group relief (box C1)

The company must copy the figure of total amounts claimed as group relief at box C1 to box 36 in the Deductions and reliefs section of the CT600 return form.

The company must also attach a copy of each surrendering company’s notice of consent unless a simplified arrangement (Word 34KB) is in force.

• In Part 2 - Amounts surrendered as group relief

• • Details of the nature of amounts surrendered as group relief
  • Name of the (each) claimant company
  • AP of claimant company
  • Tax reference of claimant company
  • Amount surrendered

• • And
    

• • The total of all amounts surrendered as group relief (box C2)

If the company is surrendering amounts as group relief, it must complete the Losses, deficits and excess amounts section of the CT600 return.

The company must also send a copy of the notice of consent to the Technical Caseworker dealing with the return of the claimant company at the same time, or before, the claimant company submits its return claiming the group relief.

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Processing the return

Where the return is submitted on paper, the Clerical Caseworker uses Function CRTN (Capture Rest of Return) to capture the return figures, including any group relief entered in box 36, and record the self assessment. For more information see section ‘Returns Handling’ (COM132000 onwards) in the ‘Returns / Notices’ business area.

A return submitted using CT Online return is processed automatically onto COTAX but is entered on EFRL (E-Filed Return List) so the supplementary page can be examined.

For a list of forms relevant to this subject, see COM53011.

For a list of functions to use in particular situations, see COM53012.