COM53110 - Claims / reliefs: other reliefs: group relief - time limit for claims

The normal time limit for making or withdrawing a group relief claim is one year after the filing date (Word 42KB) for the return. This will normally be (and will not be earlier than) two years after the end of a claimant company’s AP.

Where we enquire into a company tax return, the time limit is extended until 30 days after the enquiry is completed (Paragraph 74 Schedule 18 FA 1998).

In that case

• The company can make and withdraw claims up to 30 days after the enquiry is completed
• If we amend the return when the enquiry is completed, the company can make and withdraw claims up to 30 days after any appeal against that amendment is finally determined.

During these extended time limits following an enquiry, the company is not limited to giving effect to group relief claims and withdrawals already notified to the Technical Caseworker, as it is in relation to other types of amendment to the return.

The above extensions do not arise if the enquiry relates to a return amendment that is restricted to the making or withdrawal of a claim to group relief.

The CTSA time limits regime is very similar to that under CT Pay and File. There is, however, no overriding six year and three months limit on the making and withdrawing of group relief claims, as there was under Paragraphs 3 and 5, Schedule 17A ICTA 1988.

HMRC can extend the time limit for making and withdrawing group relief claims (Para 74(2) Schedule 18 FA 1998). This is effectively the same power to admit late claims which existed in relation to CT Pay and File claims under Paragraph 4 Schedule 17A ICTA 1988.

Grade 6 Technical Caseworkers may extend the time limit on their own authority. However, cases in which the Grade 6 Technical Caseworker considers the late claim should be refused should be submitted to CT&VAT (CT Structure).

The time limits otherwise applicable to the amendment of a company tax return do not apply to an amendment to the extent that it makes or withdraws a claim to group relief within the time limit allowed under Para 74 (Para 74(30 Schedule 18 FA 1998).

Statement of Practice 5/01 explains how HMRC exercises its discretion to admit late claims for CTSA APs. Statement of Practice 11/93 has the same information for CT Pay and File APs. See the Corporation Tax (CT) Manual at CT10745 and following, for the detailed legal background to, and examples of, time limits for group relief claims.

For legislation applying to this subject, see COM53013.