COM53070 - Claims / reliefs: other reliefs: group relief - giving effect to claims
This subject is presented as follows:
Group relief claim made after the time limit for amending the return has expired |
Group Relief claim made in a return
Where a paper return for a CTSA AP includes a group relief claim, the Clerical Caseworker normally uses Function CRTN (Capture Rest of Return) to capture the return details and record the company’s self assessment.
Where COTAX will not allow the Clerical Caseworker to record the self assessment because of other entries on the return, a CT Co-ordinator will use the Record a Self Assessment option in Function RAMA (Record Amend / Assessment) to record the self assessment.
If the return is submitted using CT Online, the self assessment is automatically recorded, subject to the usual validation checks. The case will appear on EFRL (E-Filed Return List) for review because it must include a supplementary page.
For more information see subject ‘Recording a Self Assessment’ (COM23150) in the ‘Assessing’ business area
Group relief claim made by amending a return
If a company has already submitted its return for a CTSA AP, it may make group relief claims by amending its return.
- If the claim is made on paper within the time limit for amending the return, use the Record a Taxpayer Amendment in Function RAMA to record the group relief claim on COTAX
CT Online will not allow an amendment to be submitted outside the time limit.
For more information see subject ‘Amendments to CTSA Returns’ (COM23010) in the ‘Assessing’ business area
Group relief claim made after the time limit for amending the return has expired
If a claim is made on paper after the time limit for amending the return has expired and the Grade 6 Technical Caseworker accepts the late claim
- Use the Record a Taxpayer Amendment option in Function RAMA to record the group relief claim on COTAX
See subject ‘Group Relief - Time Limit For Claims’ (COM53110) in this section for information about late claims.
For more information on amendments see subject ‘Amendments To CTSA Returns’ (COM23010) in the ‘Assessing’ business area
Note: Claims to group relief for a CTSA AP must be made in, or by amendment of, the company’s tax return. It follows that
- Schedule 1A TMA 1970 (claims or elections that cannot be dealt with by inclusion in a return either as first made or by amendment) does not apply to group relief claims
- You should never use the Process a Claim option in Function RAMA to record a group relief claim
Where a late claim is accepted, the time limits otherwise applicable to the amendment of a company tax return do not apply to the extent that the amendment makes or withdraws a claim to group relief within the time limit allowed by Para 74 (Para 74(3) Sch 18 FA 98).
You can therefore
- Use the Record a Taxpayer Amendment option in Function RAMA to record the group relief claim on COTAX
If the Grade 6 Technical Caseworker considers that the late claim should be refused
- Do not use the Record a Taxpayer Amendment option in Function RAMA
- Submit the case to CT&VAT (CT Structure)
For a list of functions to use in particular situations, see COM53012.
For legislation applying to this subject, see COM53013.
